[FX-NULL] Add PoC on Tailwind preset inheritance

[sashuk]

Description

This pull request

• validates Observations from the https://toptal-core.atlassian.net/wiki/spaces/FE/pages/4127162384/Base+and+Picasso+Tailwind+presets+setup?focusedCommentId=4151214090
• creates sample @toptal/caliber-tailwind package to test how two presets can work together

All development checks should be done and set checked to pass the
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• @toptal-bot run package:alpha-release - Release alpha version
• @toptal-anvil ping reviewers - Ping FX team for review

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