For Roon ARC to work with Tailscale and Wireless Android Auto, make sure that the version of Tailscale on the Android device is 1.70 or higher. In Tailscale Settings, go to the new App Split Tunneling feature and confirm that Android Auto is checked. The Wi-Fi connection is between the car and the Android device and has to be split out from the VPN tunnel back to where the Roon server is located. This also allows you to set Tailscale as an Always-on VPN in the Android settings.
If Tailscale conflicts with other apps on the Android device you could try using the App Split Tunneling feature for those apps.
I have subsequently discovered that Tailscale breaks voicemail on my Android phone and my wife’s Android phone. I later saw some posts that the same thing happens on iPhones.
The fix is the same as for Android Auto. In Tailscale Settings, go to the new App Split Tunneling feature and put a check on the voicemail app to split voicemail signalling and traffic from the VPN going back to the Roon server.