Converting non-semantic HTML names/classes to semantic HTML names/classes would require knowing the semantics which is really, really, really, hard. You can probably turn it into "big red button" easily but knowing that means "cancel-account" is hard.
But the semantic HTML part is absolutely not related to Tailwind. Aside from the component library, Tailwind is a CSS framework that operates (mostly) on the class property of each HTML tag. The semanticness of HTML is defined by the tag itself and additional properties like ARIA, data-*, and various other identifiers like those from the RDF schema standards. It is an issue completely orthogonal to atomic CSS.
