I think the latest version of Breeze still uses Tailwind 3. Until they upgrade Breeze to use Tailwind 4, you'll have to do the upgrade to Tailwind 4 yourself after installing breeze.
Fwiw, I did recently upgrade Breeze to use Tailwind 4. First, I created the new app, but without any starter kit. Then I installed the latest version of Breeze. Note: this is Laravel Breeze, not the newer vue-starter-kit. When I installed Breeze I used the option for Vue with Inertia. That uses Tailwind 3, but I also wanted to use DaisyUI 5, which requires Tailwind 4.
Without going into all the details here, I mostly asked Claude AI about the process and followed the steps to get everything upgraded.
The biggest issue involved an potential conflict between DaisyUI and tailwindcss/forms. Before Laravel 12, that just required a change in tailwind.config.js file, but that file no longer exists in Laravel 12 with Tailwind 4.
So I uninstalled tailwindcss/forms and modified a couple of breeze components to use DaisyUi rather than tailwindcss/forms.
After making the changes, I saved a repository which is basically just an empty version of Breeze/Vue with Tailwind 4 and DaisyUI 5. If you are using DaisyUI and want the repository let me know.
If you're not using DaisyUI, it should be fairly straightforward to upgrade the latest Breeze to use Tailwind 4. Just ask one of the AIs for assistance.