The mui folks mentioned a year ago they’d focus on extending base-ui and extracting it to it’s own repo. This has now been done and I note the docs have moved to base-ui.com and see an improved emphasis on accessibility.

From the creators of Radix, Material UI, and Floating UI, Base UI is an unstyled React component library for building accessible user interfaces. Our focus is on accessibility, performance, and developer experience. Our goal is to provide a complete set of open-source UI components, with a delightful developer experience, in a sustainable way.

Tailwind integration looks to just work as opposed to the steps needed to enable it in mui.