tailwind plugin in tailwind config file not working

Environment

------------------------------
- Operating System: Darwin
- Node Version:     v20.12.1
- Nuxt Version:     3.11.2
- CLI Version:      3.11.1
- Nitro Version:    2.9.6
- Package Manager:  npm@10.5.0
- Builder:          -
- User Config:      ssr, devtools, modules, eslint, tailwindcss, ui, image, pwa, runtimeConfig, $production
- Runtime Modules:  @nuxt/eslint@0.3.10, @nuxt/image@1.6.0, @nuxt/ui@2.15.2, @vueuse/nuxt@10.9.0, @vite-pwa/nuxt@0.7.0
- Build Modules:    -
------------------------------

Version

2.15.2

Reproduction

Error happening in nuxt/ui Error not happening with nuxtjs/tailwindcss module only

Description

Adding a tailwind plugin that utilizes arbitrary values does not work via tailwind.config file. It outputs a warning in the console

The class mask-point-via-[3rem_calc(100%-3rem)] is ambiguous and matches multiple utilities.

If this is content and not a class, replace it with mask-point-via-&lsqb;3rem_calc(100%-3rem)&rsqb; to silence this warning.

If I provide the same plugin in the nuxt.config, it is working fine there.

I already tested if this is a problem with the nuxtjs/tailwindcss module, but providing the plugin in the tailwind.config file work just fine there. (c.f. second reproduction link)

Can this be an issue with how nuxt/ui is consuming the tailwind config?

Additional context

No response

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