The docs up through version 3.x explicitly called this out as not recommended and a poor choice, but the justifications were... sort of lame. "You'll have to come up with class names, your css bundle might be bigger, etc". I did read a more technical github issue on @apply vs theme() which called out the apply behaviour as doing a bit more than expected. I don't recall 'theme' being a thing in earlier tailwind versions, but I'm not an expert at it, so I might have missed that.
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