1. I address the problem of relevance by inserting the CSS right into the component with a link tag. If the component is not used, the CSS isn't either. A positive side effect of this technique is that you always have an easy access to the CSS by following the link in your editor of choice. As for the relevance of the rules inside the component, the said component should be light/simple enough that this isn't harder that glancing a minute (max!) at both files.
2. You can use Stylelint to ensure adherence to specific rules. I have developed a config aiming to prevent these kinds of problems. You can find rules, guidelines and a link to the Stylelint config (still beta) at https://ecss.info.
3. A CSS theme file with custom property design tokens is sufficient. As I understand, Tailwind 4.0 made the switch to CSS tokens. You can thus use the same naming convention for your tokens in native CSS.
As complementary advantages you get future-proof code, no build step, and a lot less unused CSS (for instance, Tailwind's own homepage sports 85% unused CSS!).
I'm happy to elaborate further or respond to any subsequent questions you may have!