You can trust BugCorp all you want but there are more sshd processes out there than tailnets and the scrutiny is on OpenSSH. We are not comparing sshd to say WordPress here. Maybe when you don’t over engineer a solution you don’t need to spend 100x the resources auditing it…
The few things I self host I keep out in the open. etcd, Kubernetes, Postgres, pgAdmin, Grafana and Keycloak but I can see why someone would want to hide inside a private network.
Any one of those components might be exploitable, but to get my data you'd have to exploit all of them.
LXC isolation protects Proxmox from container escapes, not services from each other over the network. Full disk encryption protects against physical theft, not network attacks while running.
And if Nextcloud has passkeys, HTTPS, and proper auth, what is Tailscale adding exactly? What is the point of this setup over the alternative? What threat does this stop that "hardened Nextcloud, exposed directly" does not? It is complexity theater. Looks like defense in depth, but the "layers" are network hops, not security boundaries.