Custom CSS NOT replacing Tailwind CSS Preflight

I think you have to use the @layer base directive for that… Per the documentation:

If you want to add your own default base styles for specific HTML elements, use the @layer directive to add those styles to Tailwind’s base layer.

I think this is also cross-referenced from the docs on the page you posted.
BTW, you can also look at the typography-plugin source code since they do basically the same thing - or open a discussion on the Tailwind repo if that’s the case.