Those could be ligaments or some sort of other connective fascia in the tail. From what you're now describing, it sounds to me that your tegu had some sort of wound before at these spots, a wound that perforated the integument. What you're seeing is how they typically heal from such an "invasion", forming a sort of pocket of skin around the wound, the wound itself filling with caseous matter. Chances are, your tegu will now have these two little "holes" on either side of the neck, and these are something you'll have to pay attention to to keep clean and free of debris that could lead to further infection. It's possible your tegu might have had ticks at one time and these are the scars left over from them.
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