JSFiddle - React, Tailwind, and code Playground

HTML

<!--  Where the value is **alphabetic** we are able to target 
the background with CSS:  -->

<select>
<option value="one">1</option>
<option value="two">2</option>
</select>

<br><br>

<!--  Where the value is **numeric** we are able to target 
the background with CSS:  -->

<select>
<option value="1">1</option>
<option value="2">2</option>
</select>

CSS

/* Where the value is **alphabetic** we are able to target the 
background with CSS */

option[value=two] {
    background-color: yellow;
}

/** Where the value is numeric. we're unable to target the background **/

option[value=2] {
    background-color: yellow;
}