[co-author of the research here]
They actually approximate this functionality in the Windows implementation: It checks netstat to enforce that incoming TCP connections are from the expected Windows user! https://github.com/tailscale/tailscale/blob/2a991a3541ae5d56...
That's why we were happy with the solution they implemented as a stopgap, until they could switch to named pipes (which there is now an open PR for).