As far as I understand, Tailscale won't even let you initiate a connection (or give you WireGuard keys for a node) unless there's an ACL rule that allows it.
Currently evaluating tailscale as a VPN-like solution and read the same thing:
"At a less granular level, the coordination server (key drop box) protects nodes by giving each node the public keys of only the nodes that are supposed to connect to it. Other Internet computers are unable to even request a connection, because without the right public key in the list, their encrypted packets cannot be decoded. It’s like the unauthorized machines don’t even exist. This is a very powerful protection model; it prevents virtually any kind of protocol-level attack. As a result, Tailscale is especially good at protecting legacy, non-web based services that are no longer maintained or receiving updates."
"At a less granular level, the coordination server (key drop box) protects nodes by giving each node the public keys of only the nodes that are supposed to connect to it. Other Internet computers are unable to even request a connection, because without the right public key in the list, their encrypted packets cannot be decoded. It’s like the unauthorized machines don’t even exist. This is a very powerful protection model; it prevents virtually any kind of protocol-level attack. As a result, Tailscale is especially good at protecting legacy, non-web based services that are no longer maintained or receiving updates."
Source: https://tailscale.com/blog/how-tailscale-works#bonus-acls-an...