When to add a breakpoint
Default responsive breakpoints cover many common layouts. Add a custom breakpoint when your product has a recurring layout threshold that cannot be expressed well with the defaults.
Use consistent units
Tailwind's default breakpoints use rem. When adding your own breakpoints, use the same unit so generated utilities sort predictably.
Do not create a breakpoint for every device
Responsive design should react to layout needs, not a list of specific phone and laptop models.