Providing ready-made UI components and templates has never been a million-dollar business, nor should it be.
Arguably many websites and apps desperately need a good component library because it's very clear the UI sucks without one. Lots of people spending a few thousand dollars on their UX is not unreasonable at all, so the best-in-class library (whether that's Tailwind is a separate point) should be able to make a lot of money.
You could easily level the same argument at any library: "This thing is simple so it shouldn't be worth millions." That's just the wrong way to look at how selling works. If you make something that solves a lot of people's pain point (Tailwind) you're going to make a lot of money until someone else sells something that makes it even easier (AI). That is a tale as old as time, and the fundamental basis of how startups disrupt incumbents in an industry.
The pain point tailwind supposedly solves is that people who are supposed to be front end web developers don’t understand CSS.