What I don't get: Why would you want to access hosts via ssh over TOR?
- Hide where you are in the world from your employer, who owns the server. (On vacation?)
- You're hacking the server.
When you're behind a restrictive firewall which blocks anything other than HTTP/HTTPS (like at an Internet café), or when there's some upstream routing issue making reaching the server directly impossible from your location (these can be a pain to diagnose).
Or perhaps it's simply your default: you proxy everything through Tor, and need a reason to not go through it.
(And then proxying via your home is much faster and safer. You can do websocket-based proxy, but even exposing ssh server on port 443 works in a lot of places!)
People ssh over Tor for the same reason they use Tor for any network activity: To make confidential 1) your identity to the remote host and 2) your activities to your network providers (including your ISP/workplace/etc.).
If you want only confidential content, ssh is sufficient and so is https for web browsing. If you want the other things, you must use Tor or maybe something similar.
If so, the benefits and costs of anonymity, including legal benefits, are well-known. Why start that discussion over?