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Nor is it from the "Chrome Dev Team" – this looks like a side project from a single Google developer advocate https://github.com/argyleink/open-props/graphs/contributors?...
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SaaSHub
SaaSHub - Software Alternatives and Reviews. SaaSHub helps you find the best software and product alternatives
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Very similar to Pollen (https://www.pollen.style), though it looks a little more complicated.
IMO the main value of Tailwind is that it's a step function over your units and colors, which helps bring better consistency and dev speed to UI implementation.
Tailwind's "write class names instead of CSS" approach makes sense in the component-based systems most apps are built in these days, where pretty much any repeated markup will be turned into a component. It performs better than scoped styles and is less complicated.
A CSS variable approach like Open Props or Pollen is, in my experience, better if you're not using a component-based system (ie. conventional HTML) and therefore have repeated markup patterns. Having a simple class name to apply to repeated markup is much more maintainable than trying to copy/paste a long tailwind string around.