Not really the same, although I realize it can seem that way.
If you go low level enough everything technically fits that bill, it’s just a matter of how much work you have do to put the structure in place and what the burden is for other people to learn it.
It’s akin to raw Perl vs Ruby on Rails. You can do it that way, nothing is stopping you…but there are compelling reasons not to.
That's exactly the argument I'm making about Tailwind. Inadequate as a design system. You have these bundles of rules just a thin step above CSS and there's nothing obvious about how things should look.