I finally solved my problem. thanks to this issue: https://github.com/tailscale/tailscale/issues/12563 which make me notice the "Override local DNS" setting to which I had not paid attention (greyed out when no global DNS are set).

I removed the restricted DNS entries I had created, set my local DNS as Global DNS, and ticked the "Override local DNS" setting in the DNS section of the Tailscale admin portal. It not works fine.