Earlier quoted context omitted.
Nothing stops you from layering BEM on top of tailwind via @apply - although I'm not sure if that's a good idea. Maybe if creating a full, custom, design-system using tailwind?
I would say that'd be a Tailwind anti-pattern, since Tailwind exceeds by trying to do away with cascading, and BEM is an attempt to componentize CSS but retain some cascading. Also, if you handed me a project with that approach, I would run for the hills! How would you decide when to use BEM styling and when to use the tailwind classes? It'd be a nightmare.
You could of course have a policy to never refractor - but then you might need to enforce alphabetical use of tw classes to more easily keep styles in sync accross your codebase?