As opposed to what exactly? HTML doesn't let you lay out stuff properly without at least some structural divs that have no meaning.
If we have the proper aria properties for example, why does it really matter if I have extra divs (which is, again, irrespective of tailwind)
You might need some extra divs for layout sure. But I guarantee less than most people are using if they markup their content first.
Remember divs mean nothing. So the opening example on the Tailwind website is the accessible equivalent of “blah blah blah”.
A <div> itself is treated as a generic, transparent box. It doesn't get keyboard focus, and it isn't added to the screen reader's elements list (like headings, links, or landmarks).
> I’ve usability tested and performed user research with many users needing assistive tools and I’ve used them myself as part of design.
Tell me how often screen readers announce divs that have no role attributes. You are continuing to spread misinformation
And screen readers can handle elements nested inside a grouping div just fine, that’s how div’s are supposed to be used. The accessibility issues with div’s are when people repurpose them to take the place of existing semantic elements, because doing so requires handling a bunch of aria roles and attributes manually, and something invariably gets missed.