I think there is a wide spectrum of "wrapping SQL", and very likely not because someone doesn't know SQL well. Depending on the use case, it can be just the right solution or overkill.

Tailwind, on the other hand, attempts to address a different set of problems, but I am not getting into that here -- other comments have summarized it well.

I would think manipulating CSS through user input is both less common as an application pattern and less critical as an attack surface.