If Tailscale's client was a userspace construct bound to a specific user SSH program, maybe fine. But Tailscale's client is a regular VPN client. What happens if you connect to the Tailscale VPN, open a malicious but sandboxed app of some sort, and that app connects to the target on TCP port 22.
For all that it's a seriously unfinished product, Cloudflare's SSH offering seems better thought out. Perhaps Tailscale should find a way to issue a short-lived certificate and use that in addition?
(It looks like regular sshd could almost be convinced to handle this. If the SSH_CONNECTION environment variable were passed to the AuthorizedPrincipalsCommand helper or if the source and destination were available as '%' tokens, then AuthorizedPrincipalsCommand could do the Tailscale tuple lookup and use it as a second factor in addition to a short-lived certificate (or regular SSH key or whatever). I bet openssh would accept a patch for this.)