Tailscale blocked

I found this thread: Tailscale VPN: Private IP blocked

I have the accept rule above the drop rule, so why is it refusing connections?

root@azure:~# netstat -antp | grep -i exim
tcp        0      0 0.0.0.0:587             0.0.0.0:*               LISTEN      118707/exim4
tcp        0      0 0.0.0.0:465             0.0.0.0:*               LISTEN      118707/exim4
tcp        0      0 0.0.0.0:81              0.0.0.0:*               LISTEN      118707/exim4
tcp        0      0 0.0.0.0:25              0.0.0.0:*               LISTEN      118707/exim4
tcp        0      0 0.0.0.0:2525            0.0.0.0:*               LISTEN      118707/exim4


RULE  ACTION  PROTO  PORT                     IP                  SPND  DATE
----  ------  -----  ----                     --                  ----  ----
1     ACCEPT  ICMP   0                        0.0.0.0/0           no    2014-09-16
2     ACCEPT  TCP    6210                     0.0.0.0/0           no    2014-05-25
3     ACCEPT  TCP    22,25,465,587,21,80,443  100.0.0.0/8         no    2023-08-26
4     ACCEPT  TCP    12000-12100              100.0.0.0/8         no    2023-08-26
5     ACCEPT  TCP    25,81,2525,465,587       ipset:UnitedStates  no    2023-08-24
6     ACCEPT  TCP    53                       0.0.0.0/0           no    2014-05-25
7     ACCEPT  UDP    53                       0.0.0.0/0           no    2014-05-25
8     ACCEPT  TCP    21,12000-12100           ipset:UnitedStates  no    2023-08-24
9     ACCEPT  TCP    80,443                   ipset:UnitedStates  no    2023-08-24
10    ACCEPT  TCP    22                       ipset:UnitedStates  no    2023-08-24
11    DROP    TCP    0                        ipset:blacklist     no    2023-08-24