Stephane PAQUET PRO said 11 months ago on Fixing Assets in CSS Bundling for Rails :
There seem to be a catch when using `--css tailwind`. When you add the @import at the end of the `application.tailwind.css` file the imported styles are not loading. While if you place them before the @tailwind lines everything works as planned.

I encountered this issue when I tried to add actiontext to a project configured with tailwind css. The actiontext.css file was placed after the @tailwind lines and Trix style was'nt applied.

My configuration:
Rails 7.0.1 with tailwind and esbuild
Ruby 3.0.3