There's no such thing as a CSS reset | Adam Stoddard
Briefly

CSS resets, prevalent since the CSS Zen Garden era, do not achieve true resets. The term 'reset' suggests an objective state, which only browsers provide by default. Resets instead define default styles subjectively. The two approaches to defining styles are creating useful defaults or creating defaults needing additional styling. Over time, the trend shifted from embracing the cascade to rejecting it, driven by specificity challenges that resulted in more complex selector requirements and a reliance on methods like increased selector depth or using '!important'.
CSS resets are inherently subjective, as the only objective default state comes from browsers. There are two choices: define defaults that are useful or not useful.
The shift from 'embrace the cascade' to 'burn the cascade with fire' stems from specificity woes, leading to increasingly complex selectors and styles.
Read at Aaadaaam
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