Repository: tailwindlabs/tailwindcss
File: packages/@tailwindcss-postcss/src/index.ts (TypeScript)

Code before:
          let rebuildStrategy: 'full' | 'incremental' = 'incremental'

          // Track file modification times to CSS files
          {
            for (let file of context.fullRebuildPaths) {
              result.messages.push({
                type: 'dependency',
                plugin: '@tailwindcss/postcss',
                file,
                parent: result.opts.from,
              })
            }

            let files = result.messages.flatMap((message) => {
              if (message.type !== 'dependency') return []
              return message.file
            })
            files.push(inputFile)

            for (let file of files) {
              let changedTime: null | number
              try {
                changedTime = fs.statSync(file, { throwIfNoEntry: false })?.mtimeMs ?? null
              } catch {
                changedTime = null
              }

              if (changedTime === null) {
                if (file === inputFile) {
                  rebuildStrategy = 'full'
                }
                continue
              }

              let prevTime = context.mtimes.get(file)
              if (prevTime === changedTime) continue

              rebuildStrategy = 'full'
              context.mtimes.set(file, changedTime)
            }
          }

          let css = ''

          if (
            rebuildStrategy === 'full' &&
            // We can re-use the compiler if it was created during the
            // initial build. If it wasn't, we need to create a new one.
            !isInitialBuild
          ) {
            context.compiler = await createCompiler()

Review comment (suggestion):
I'd remove the `throwIfNoEntry` bit since this try catch will result in identical behavior in that case too

Code after:
          let rebuildStrategy: 'full' | 'incremental' = 'incremental'

          // Track file modification times to CSS files
          {
            for (let file of context.fullRebuildPaths) {
              result.messages.push({
                type: 'dependency',
                plugin: '@tailwindcss/postcss',
                file,
                parent: result.opts.from,
              })
            }

            let files = result.messages.flatMap((message) => {
              if (message.type !== 'dependency') return []
              return message.file
            })
            files.push(inputFile)

            for (let file of files) {
              let changedTime = fs.statSync(file, { throwIfNoEntry: false })?.mtimeMs ?? null
              if (changedTime === null) {
                if (file === inputFile) {
                  rebuildStrategy = 'full'
                }
                continue
              }

              let prevTime = context.mtimes.get(file)
              if (prevTime === changedTime) continue

              rebuildStrategy = 'full'
              context.mtimes.set(file, changedTime)
            }
          }

          let css = ''

          if (
            rebuildStrategy === 'full' &&
            // We can re-use the compiler if it was created during the
            // initial build. If it wasn't, we need to create a new one.
            !isInitialBuild
          ) {
            context.compiler = await createCompiler()
          }

          if (context.scanner === null || rebuildStrategy === 'full') {
            // Look for candidates used to generate the CSS
            context.scanner = new Scanner({
              detectSources: { base },