I'm not sure what you mean by tunnel, but SSH allows a "secure shell" aka an encrypted connection to a shell on a device. Tailscale, Headscale, and others are VPNs, which means they allow making it seem as if your computer is in the same (private) network as that of the server - but in order to have a shell on the server, you'll still need SSH.
To my knowledge, adding a VPN to open a secure shell on the server is unnecessary and has no security benefits.