In my Angular 19 project with tailwind 4 and project hierarchy:
I had to add to ".vscode\settings.json":
"tailwindCSS.experimental.configFile": "frontend/webapp/src/styles.scss"
And the restart vscode - then it finally started working.
The "tailwind.config.js" is actually not needed anymore.
Follow this guide to setup tailwind in Angular:
https://tailwindcss.com/docs/installation/framework-guides/angular