Line-height issue for `<small>`

[MartijnCuppens]

Issue is visible here: https://play.tailwindcss.com/BXck05lL3v

The fixed line height is inherited via text-2xl, and because <small> is aligned to the baseline, there will be more whitespace at the bottom.

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Extracted from https://github.com/tailwindlabs/tailwindcss/pull/14335. Depending on whether we continue with that idea, we 'll need another implementation.