Tailscale is great. You should use it. Most of their code is open-source. Their coordination server is closed-source, however there's a self-hostable open-source reimplemention called Headscale if you want a fully-open-source Tailscale stack.
Tailscale is a peer to peer VPN, meaning there's no central server like with OpenVPN. Systems on the VPN connect directly to each other. You can also use Wireguard in this way if you configure it as a mesh (every device on the VPN has every other device configured as a peer, and for each pair, at least one of them has the port open and forwarded). Tailscale is more reliable for that as it uses several NAT traversal techniques, so you don't need to open the port and it works even if both ends are behind NAT.
Immich doesn't rely on Tailscale; you can use any VPN. ~~They don't recommend exposing it to the public internet at the moment though, which is why you'd use a VPN~~ (edit: as per a reply, this is not the case any more). In general, never expose anything publicly unless it absolutely has to be (like a website that anyone can access). For giving access to friends, you can share a device with them via Tailscale and configure an ACL so they can only access particular services on it.
For the drives, I'd recommend ZFS instead of Ext4 or NTFS. ZFS can detect bitrot and corruption using checksums, which neither Ext4 nor NTFS can do. NTFS isn't recommended unless you're running Windows Server, but you already said you're using Proxmox.
IMO, use Syncthing instead of Nextcloud, unless you'll be using all the other apps that come with Nextcloud (calendar, office tools, chat, etc). Syncthing does one thing and it does it well, which is almost always better than using software that tries doing a large number of things. Consider Seafile too.
For backups, I'd recommend Borgbackup and Borgmatic. Get a cheap storage VPS to store it. You should be able to get a deal for less than $2/TB/month during the current Black Friday sales. Check LowEndTalk for deals. A Hetzner storage box would work great too.