This swaps out the default style compilation to use Sass instead of PostCSS. SCSS is the default that Laravel comes with out-of-the-box, so it's what a lot of people are familiar with and can get rolling with, especially if they don't use TailwindCSS exclusively. You still get PostCSS processing the Tailwind directives, so you don't really lose anything from it.
This swaps out the default style compilation to use Sass instead of PostCSS. SCSS is the default that Laravel comes with out-of-the-box, so it's what a lot of people are familiar with and can get rolling with, especially if they don't use TailwindCSS exclusively. You still get PostCSS processing the Tailwind directives, so you don't really lose anything from it.