The Tau Tidewall fortifications are not really considered terrain pieces.
They have the keyword Building and vehicle but they are basically slow troop transports (capacity 10, not 12 like devil fish) with a 6” move.
The fortification rules, as I understand, have to be setup 3” away from terrain (except hills).
Only the Tidewall Shieldline (only with a Defence Platform) has an addition restriction when it is set up on the battlefield, both models (Shieldline and Defence Platform) have to be placed within 1" of each other. (after that during normal play they are treated as separate units and can go in separate directions with no unit coherency)
(the Gunrig and Droneport do not have this restriction)
The Tidewall has a few unique rules and gotcha's and ther 'perks' to these units like being able to shoot at units that are in engagement range of the tidewall unit (wish more tau units had this option, to shoot at units that are in engagment)
I have had confirmation in another thread that the re-rolls from the Ethereal would not count on the drones (or the gunrig).
So it makes it less appealing that I should get an Ethereal, but still a good option for units embarked on the tidewall for re-roll 1s, still tempting.
Typically peopel keep the Gunrig back on a back objective (as it has long range weapon) with a cheap BS2+/3+ unit in it to target stuff and hit often (or more often).
I normally throw the Droneport and Shieldline towards enemy to get the drones in range or draw enemy into the Shieldline so that units can shoot at the enemy engaged units (or if needed units can disembark and shoot at them).
Sometimes im OK with letting the unit explode when it is engagment with the enemy
(on a 6 it explodes with D3 mortal wounds on each unit within 6").