JSFiddle - React, Tailwind, and code Playground
HTML
<button id='btn_habilitar'>Habilita</button>
<button id='btn_desabilitar'>Desabilita</button>
<br>
<br>
<textarea id='obs' placeholder='Observação!'></textarea>
JavaScript
var textarea = document.getElementById('obs');
window.addEventListener('click', function(e) {
var id = e.target.id;
if (id == 'btn_desabilitar') textarea.setAttribute('disabled', true);
else if (id == 'btn_habilitar') textarea.removeAttribute('disabled');
});