OP I've been following this with concern as well and posted my views on the tiers thread.
My household does have a dog in the race as this would (and in fact is already) impact DH ability to work, which has already been hugely affected over the last year.
I'm really confused by the whole thing as an elimination strategy is clearly not going to be the direction of travel from Westmister so there's no way a four-nation approach will be agreed - the idea of the Tory backbenchers, already restive with the proposed pace of restriction lifting, agreeing to a Scottish zero covid approach, is just laughable.
More importantly, the epidemiologists and other scientists who are informing Westminster's policy are taking a living-with-it approach.
With all this being the case, I don't understand how Scotland plans to implement with with no actual legal border with England and no independent funding mechanisms for further business support to mitigate restriction impacts.
Therefore a rather cynical part of me thinks that this is being done with an eye on the May elections, to allow the SNP to say look, we wanted to keep you all safe and save all of you but nasty Westminster's policies will cost Scottish lives.
Either way, it's yet more uncertainty at a time when we least need it and, on a personal note, if this is the strategy pursued to the point where the freedom of movement of Scottish residents is limited compared to their Engllish counterparts then we'll have no choice but to move south.