You just make a design system in your tailwind.css, following the documentation. You can optionally use something like daisyui if you do not have designer skills or the time.
That handles consistent sizing, spacing, text, colors, dark mode, and anything else your design system needs. It all compiles down to css in the end, so no runtime overhead and gives you the superior tailwind dx during development.
Almost none of that is specific to Tailwind though, you can take any design system in CSS with or without JS and make the same argument right?
We are stuck with CSS, but all these CSS styling frameworks just tell me CSS needs to be bulldozed. I looked up DaisyUI that you mentioned. The example on the home page gets rid of chained classes and replaces them with one:
// Styling a simple button <button class="btn"> daisyUI Button </button>
So, we are back to regular CSS?