Just using @apply isn't really the idea with Tailwind, and iirc one of the devs said they regret it. Tailwind exists in a world with component-based frameworks

Just using @apply isn't really the idea with Tailwind, and iirc one of the devs said they regret it. Tailwind exists in a world with component-based frameworks and advanced editor tooling. Some light repetition is thus toleratred, and it is expected that when more abstraction is needed it can be created using components. Thus you can abstract away non-CSS code too.