How does their stewardship of a CSS library exempt them from being a valid company? The fact that the market is competitive alone isn't justification.

I agree that it's not obvious to me how or why Tailwind should turn a profit as a business, but there are examples of other similar companies turning profits, no?

I think of Motion (formerly framer motion) for example, which is primarily an animation library: https://motion.dev/

It solved a problem, people will pay for that.

Now LLMs have removed the problem, so there's declining interest in solutions.