Tailscale lock looks interesting -- I had not seen that before.
ACLs still come down to "just trust tailscale is working as advertised." And while I generally do (I'm a happy user), if that last few years have shown anything, for the vast majority of companies/products, it's not if you get compromised, it's when. Given that I'd prefer to have multiple distinct layers between the internet and my boxes.
Though definitely see the value in terms of being able to easily tie SSH access to ACLs and your SSO provider -- as with all things security it's a trade off between ease of use and locking everything down.