The zone's not underground; the origin square is on the surface. That said, Earth Roots' slide effect doesn't need line of effect to begin with.
But here's the real kicker: The Tarrasque just willingly ended its movement in the Web:
Move 1: Burrow 2 squares, top 2 squares of the Tarrasque are in the web, Tarrasque is immobilized, and cannot move again.
Say the Tarrasque saves, and had reserved an action to burrow again; another two squares. It's occupying every square that was previously beneath it. I don't even need to explicitly slide it through blocking terrain (because it occupies every square), and I have line of effect to the squares I want to slide it into. The medium/substance my forced movement is sliding it through clearly supports the Tarrasque. I think we're done here.