If you like Pollen, you will like the idea of Fluid Responsive Typography and modular spacing. Check out https://utopia.fyi
If pollen spells out each and every variable, the idea behind utopia will set you with something that you can use a few and it works across various screen sizes.
For colors, start looking at CSS's support OKLCH. It is a tad new but the support is pretty rock solid now. https://oklch.com/
Here is what I think. You can have color variables like `--grey-500` which has the value `light-dark(oklch(mid-value), oklch(another-value))`. Now, you just play with a common color token and your light-dark theme should be taken care of. The tint and shade can be either automated or manually tweak by tinkering with the OKLCH either high/low.
Finally with @container, one might not need to define media-queries at all or at just specific high-level wrappers/containers.
Doesn’t that take the main advantage of Tailwind away, in that I have to name hundreds of arbitrary things again, and inevitably build a crude cascade framework..? I mean I get the idea and it’s sure smart, but not having to come up with a class name hierarchy with Tailwind has been such a boon to my productivity, I wouldn’t want to trade that in.
The primary benefit of either is a unified design system. The implementation method differs. I strongly dislike the way Tailwind does it (especially when dealing with stuff like media queries) and vastly prefer the way Pollen does. Matter of preference. The fact that I don’t have to add anything to my build tools is an extra bonus.