I don't view a single codebase as the goal necessarily. While I see the benefit to doing a WebView everywhere, I prefer the React Native approach: write once, run anywhere by using the underlying native components of each system. Because it has such a great unified API for building UI, React Native is a good abstraction to use the same code everywhere. But what draws me to it is the fact that it maps onto native elements.
That said, I'm sure there are good arguments for Capacitor!
I'm a fan of Capacitor and Ionic for the reasons you mentioned. That said, they sit in a web view, whereas this library seems to support true native navigation which is really exciting.
Also check out tailwind-rn for using Tailwind classes in React Native. The latest version even supports Tailwind 3 JIT compilation so you're bundling minimal TW class adapters.
The README says: "SSR is currently disabled for the Next.js app as the app will be fully client-side rendered for iOS and Android. This is a limitation we are working to address in a future update."
I guess it's because CapacitorJS pre-bundles the entire PWA for the App Stores:
"Of course, you also could load the app completely remotely by changing the server.url configuration for Capacitor to point to your SSR'ed Next.js app, but that has other challenges such as App Store approval if the app doesn't check the boxes for Apple to qualify it as an app that has enough native integration (at that point this is on you, not Capacitor)"
The benefit over using RN for this is being able to use libraries like Tailwind on all platforms and having a true single codebase.