A domain is not a hard requirement, but if you don't have one then people in web clients won't be able to connect.
IP by itself would work in a native client, I think, but who gets a static IP on their homes? And even then how do they expose their relay server through their home router?
Some people can do it, but people have tried to run Lightning nodes on raspberry pis for years and as far as I know the best solution they found was to use Tor, which is so weird as a solution I don't see what they're thinking.
I don't see how Tailscale fixes anything unless you have a server with a reverse proxy in front, in which case you should just run the relay in that server.