Full tunnel is defensible on paper and miserable in practice. Every megabyte of somebody’s afternoon travels to the office and back, and the line you sized for email is now carrying video.
No tunnel removes the bottleneck and the control with it. You no longer know what reached what.
A manual exception list is the compromise, and it is a list somebody has to maintain forever, on every device, with no way to check it is still what the document says.