Second it's super easy to add a new device. Managing wireguard keys is annoying.
Third I don't have to open the port, worry about ddns etc.
Finally, for me it allows me to manage my DNS easily and I can leave tailscale running at all times. Also good luck implementing ACL on your own.
I don't see an issue with them logging when I connect to my stuff. The convenience for me is worth it more than the risk.