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TailScale made key parts of their stack proprietary, route key bits centrally, and I'm sure other issues. And, just like with browsers, alts are good. I'd expect a lot of whitespace for a more open, secure, and usable impl. Most people do not use TailScale. I'd encourage doing the work of understanding why, there is likely a big opportunity somewhere here.
When you use Tailscale extensively, it becomes your new network. Now all your systems depend on a piece of software that you do not fully control. The control plane is not open source, and it is a key component of Tailscale. Headscale is a great effort, but it doesn't have feature parity with Tailscale (1). Moreover, the dedicated team at Tailscale keeps releasing amazing new functionality regularly.
That being said, if I had to buy software from a company, Tailscale would be my first pick. I respect and trust the founders and the early engineers working there.
As a side note, I'm planning to contribute to Headscale. This technology is crucial, and I want to help ensure its success.
(1) The functionality offered by Headscale is sufficient to build a robust mesh network and enjoy its benefits. Kudos to the team and to Tailscale for supporting it.