Short range tactical nukes are a different matter. They are an intermediate step in the escalation chain.
Consider a scenario - Russian forces in Belorussia, or using Belorussian airspace, commence bombardment of Polish territory, perhaps to impede Polish support of Ukraine or to damage Polish transport facilities used to move aid to Ukraine. That is an act of war, Belorussia->Ukraine. Poland is inclined to retaliate. If Russian forces then counter-retaliate they could use “tactical” nukes that are at hand in Belorussia.
Or consider the classic NATO scenario, back when Soviet & Warsaw Pact ground forces were actually a serious threat - the use of tactical nukes was considered a defensive option by the western alliance, if their conventional forces proved unable to stop a Warsaw Pact invasion. Tactical nukes have both offensive and defensive capabilities, and military establishments around the world obviously consider many potential scenarios and available options...