Bug in tailwind when used with scss nested rules

How to start the project
  1. Clone this project
  2. Run npm install
  3. Run npm run dev to start the webpack dev-server
What is the bug?

In our ./src/main.scss we have a utility rule added to the @components layer using Tailwind with SASS:

@layer components {
  .base {
    /* NOTE: These grouped and nested rules causes the 
    bug when the `base` utility is combined with a breakpoint 
    like `md:base` */
    .foo,
    .bar {
      @apply bg-rose-600;
    }
  }
}

Then there is some HTML ./index.html using the new utilities together with a responsive utility variant sm::

<!-- This div uses the md:base here -->
<div class="flex gap-4 md:base">
  <!-- And the foo should render something red -->
  <button class="p-2 border-2 border-zinc-600 foo">Should be red</button>
  <!-- And also bar should render something red -->
  <button class="p-2 border-2 border-zinc-600 bar">Should be red</button>
  <button class="p-2 border-2 border-zinc-600">As is</button>
</div>

As .foo, .bar is grouped, the generated CSS of Tailwind is this:

@media (min-width: 768px) {
  .md\:base .foo,
  .base .bar {
    --tw-bg-opacity: 1;
    background-color: rgb(225 29 72 / var(--tw-bg-opacity));
  }
}

Instead of this:

@media (min-width: 768px) {
  .md\:base .foo,
  .md\:base .bar {
    --tw-bg-opacity: 1;
    background-color: rgb(225 29 72 / var(--tw-bg-opacity));
  }
}

It basically applies the breakpoint only to the first grouped and nested utility .md\:base .foo, but not to the second .base .bar.