It turned out, that using
.nuxt/tailwind.config.cjs for the VSCode plugin does not always work and is not recommended. See tailwindlabs/tailwindcss-intellisense#663 (comment).
The plugin expects a non-resolved version of the config in the CommonJS format. That means that either we need to change the documentation to only recommend using CommonJS for the config, or we change the file to not include the resolved config, but only the raw config, transpiled to CJS.
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