What does Tailwind have to do with accessibility? Most significant HTML markup is block level elements. The CSS is completely orthogonal.

I feel like old-school frontend devs bring up accessibility as a kind of bogeyman.

It reminds me of the myth that CSS style X or Y breaks accessibility "because screen readers expect semantic CSS classes". Zeldman (of A List Apart) promulgated that disinformation for years, until someone actually told him screen readers don't work that way. 90% of people who use a11y as a rhetorical cudgel have never actually used AT themselves.

It’s not Tailwind the tech, it’s the ergonomics of the tool. Tailwind’s design loop encourages “let me add a div so I have a place for my CSS class”.

I’ve usability tested and performed user research with many users needing assistive tools and I’ve used them myself as part of design.

Basic HTML authoring is good practice for many reasons.