I think a lot of companies view their free plan as recruiting/advertising
if you use TailScale personally and have a great experience then you'll bring in business by advocating for it at work.
Of course it could go either way, and I don't rely on TailScale (it's my "backup" VPN to my home network)... we'll see, I guess.
I've been happy with the SMLIGHT SLZB-06M. You can easily flash firmware, and it has PoE which was important for me. I believe it also supports Thread, but I haven't tried this yet (and I'm not sure if it supports it at the same time as Zigbee).
Zigbee smart plugs from Third Reality have been pretty solid in my experience, and they report power usage.
For circuit breaker level monitoring, I have an Emporia Vue2. I have it running esphome, completely local
unfortunately this requires some simple soldering and flashing, so it's not turnkey. But it's been rock solid ever since flashing it. (Process is well documented online.)
I've had decent luck with cheap wifi Matter bulbs, but provisioning them is finicky, and sometimes they just crap out and need to be power cycled; Zigbee bulbs (e.g., Ikea) have generally been reliable, though sometimes I've had difficulty pairing them initially. After power cycling a Matter WiFi bulb, it takes a while for it to respond to Home Assistant; Zigbee bulbs generally respond as soon as you power them on.
I have a wired smart light switch from TP-Link/Kasa (KS205), and it's been completely hassle free (and totally local
Matter over wifi). The Kasa smart switch dongles I have work flawlessly but need proprietary pairing, and I'm afraid to update firmware in case they lose local support.
Good luck! Fun adventure :)