Blazor WebAssembly - Visual Studio 2022 Tailwind 4.0 integration

I have attempted to setup Blazor WebAssembly project with minimal steps required for integration with Tailwind 4.0. i am failing to execute the engine

attempting to execute this:

npx @tailwindcss/cli -i ./wwwroot/css/tailwind-client-source.css -o ./wwwroot/css/tailwind-client.min.css

results in the following error:

Error: Invalid declaration: `@import "tailwindcss"`

i have put together a small repo to use a point of reference here:

Blazor WebAssembly with Tailwind 4.0 integration

i have seen this discussion but i am not sure this is helpful in the given situation applied to VS: discussion on UTF-8 with BOM