Why use :root instead of theme inline directly?

[vdawg-git]

Currently with a Tailwind v4 project Shadcn sets up colors its colors in :root theme inline and .dark.

:root declares the light mode values.
theme inline references the variables declared in :root and generates the Tailwind classes.
.dark overrides the :root values for dark mode.

But wouldn't .dark be able to override color values in theme inline, too?
If yes, why the extra step of declaring variables in :root instead of directly using the values in theme inline?

[vdawg-git]

Nevermind

theme inline {
  --color-not-red: #CCCCC;
}

Will hardcode the value in all utilities like text-not-red. Which is a pain.
Tailwind should reference the variable there too.