Consider a modernized example of the business app in the story: let's say this is an internal-facing webapp with no security features implemented. With tailscale you can implement network security controls that only allow access from specific endpoints (tied to user or service identities), but the point is that you don't trust those endpoints. Of course they could be phished/compromised, but they could also easily use a boundary-crossing attack like CSRF/SSRF to attack your insecure app. So no matter what, you need to implement standard web app security features.