Put Tailwind's preflight below the material layers in the Workbench

Plan step 36. A component rewritten without Tailwind keeps its padding,
margins and borders in material.components, and Tailwind's preflight
(* { padding: 0; margin: 0; border: 0 solid }) in its base layer, named
after material, undid every one of them. The Workbench now names theme and
base before importing the foundation, so the preflight — the same reset
foundation/reset.css carries — sits below the package, while Tailwind's
components and utilities stay above it and a caller's utility still wins.

Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01Qwx5USif3wFFmxtHg5U1g9

tests/Feature/StylesheetsTest.php

@@ -412,14 +412,18 @@ it('draws the interaction classes as the utilities the Tailwind components still
         ->and(stylesheetBlock($interaction, '.md-touch-target'))->toContain('min-width: var(--md-sys-measurement-space600);');
 });
 
-it('declares the material layers in the Workbench before Tailwind\'s', function () {
+it('declares the material layers in the Workbench above Tailwind\'s preflight and below its utilities', function () {
     $app = stylesheetWithoutComments(File::get(__DIR__.'/../../workbench/resources/css/app.css'));
 
     $foundation = strpos($app, "@import '../../../resources/css/foundation.css';");
     $tailwind = strpos($app, "@import 'tailwindcss'");
     $components = strpos($app, "@import '../../../resources/css/tailwind.css';");
 
-    expect($foundation)->toBeInt()
+    // Tailwind's theme and preflight are named before the material layers, below them: the
+    // preflight is the foundation's own reset, and above `material` it would zero every
+    // component's padding. Its components and utilities come after, above the package.
+    expect(stylesheetItems($app)[0]['statement'] ?? null)->toBe('@layer theme, base;')
+        ->and($foundation)->toBeInt()
         ->and($tailwind)->toBeGreaterThan($foundation)
         ->and($components)->toBeGreaterThan($tailwind)
         // material.css would declare the tokens a second time.