It has no military value because it's unthinkable to use them. Unlike strategic weapons of deterrence which are exactly meant to prevent unthinkable scenarios. We have them so the other side won't use theirs.

Tactical weapons are not deterrence but actually meant to be used. Nobody will use a tactical nuke for the can of worms it represents. Whatever target can be found for a tactical weapon, it's not important enough to justify a nuke and basically start WW3.. They're a leftover of 50/60s doctrine.