That is what a tunnel is, it is usually beneath where people live, school and shop including getting hospital treatment. Unless of course these are special recycle air tunnels, it will require fresh air, entry/exit, etc.
It makes sense destroying everything above ground to to bury the entry/exit points. So strategically IDF have executed an effective counter but to kill 20,000 with 53,000 wounded in 2 months, not allowing humanitarian aid to flow through from Egypt is probably seen as emotional revenge killing/punishment of a whole group of people like what Lord Bibi hinted when he shoved his hands into the Torah to bring out that Amalek quote. Was he seeking heaven absolution?
