Having done my own review of the vulns and the fixes as they are landing in github, its pretty clear to me that this only affects situations where you use ACLs to permit ssh into a node (via tailscale ssh, not via opensshd), but dont give a path to sudoers/root.
If a user had no SSH access and/or connectivity to a vulnerable node, none of these vulns give them access.
However, if you have a vulnerable tailscaled and you give ssh access as some non-root account/privs, then yes, these vulns are relevant as theres now known privilege escalations that give access beyond some specific user account.
Not trying to play down the vuln (its important), but its not a free-for-all RCE that some ppl are acting like it is.
Tailscale SSH: Investigation and remediation update
https://tailscale.com/ssh-investigation-update