It’s a bit like saying Dropbox is just a GUI on top of TLS.
What tailscale has over it is hype, lots and lots of hype. Also a much more well thought out, and arguably more secure VPN protocol underneath, which is why GP's comment is on point.
Polish costs effort and money and it also really truly saves time and makes for a better product. So that matters.
There may be VPN nerds out there who think there's nothing special happening with Tailscale, but I submit those nerds haven't spent a lot of time dealing with the median, replacement-level VPN configuration prior to Tailscale. I'm a pentester, and so I have had that pleasure. Tailscale is revolutionary compared to what it replaced.
For an individual, heck no. Fortunately, headscale exists for individuals to use.