The "why" behind this can be seen in the blog post that attempts to explain it with humor and aplomb.
To build:
make init
make tailscale
make upload
make publish
At the moment this deploys only to us-west-2 for testing purposes.
Generate an ephemeral key within your Tailscale account.
Note that this will expire six months after creation.
Assign that key as the value to a parameter named TS_KEY on the Lambda you wish to use with this layer.
There is now a SOCKS5 proxy listening on localhost:1055 that connects to your Tailscale network. Use it as you see fit.