Why?
Theming should mostly involve around sdc in future drupal projects. In the sdc context drupal already auto applies libraries.
Browser support became very good and compiling js is not longer required for compatibility. Thus we could opt out of js compiling with vite.
To further push this drupal needs to:
implement importmap api
https://www.drupal.org/project/drupal/issues/3398525
compile tailwindcss
https://github.com/woldtwerk/drupal/tree/main/web/modules/custom/tailwindcss_cli
css bundling improvements
Then we could limit vite to only bundle dependencies and generate importmaps