Upgrade tailwindcss to v4

[harryzcy]

• Upgrade tailwindcss to v4
• Upgrade tailwind-merge to v3

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 31.82%. Comparing base (d41c208) to head (4f73393).
Report is 1 commits behind head on main.

Additional details and impacted files

@@           Coverage Diff           @@
##             main    #2065   +/-   ##
=======================================
  Coverage   31.82%   31.82%           
=======================================
  Files          19       19           
  Lines         729      729           
  Branches      103      102    -1     
=======================================
  Hits          232      232           
- Misses        459      491   +32     
+ Partials       38        6   -32     

☔ View full report in Codecov by Sentry.
📢 Have feedback on the report? Share it here.