Thanks for the suggestion, but I definitely ran npm install right after hugo mod npm pack and I have a populated foo/node_modules directory that includes tailwindcss.
Here’s my hugo env
hugo v0.88.1-5BC54738+extended windows/amd64 BuildDate=2021-09-04T09:39:19Z VendorInfo=gohugoio
GOOS="windows"
GOARCH="amd64"
GOVERSION="go1.16.7"
Thank you for checking it out. The problem turned out to be the NODE_PATH environment variable was set to a global yarn directory - which of course did not have tailwindcss installed…
Thanks for your help and support in the forums and github, etc - this is a great community.