From a formal point of view, the reason for the tensor product rule is as follows:
For any quantum system the Hilbert space of states $\mathcal{H}$ is defined in terms of a complete set of degrees of freedom $S_1, S_2,…, S_n$ that can be measured simultaneously. The corresponding quantum states, characterized by sets of values $\{s_1,s_2,…,s_n\}$ and denoted $| s_1, s_2,…, s_n \rangle$, define both a basis in $\mathcal{H}$, and a complete set of mutually commuting, self-adjoint observables $\hat{S}_1$, $\hat{S}_2$, ..., $\hat{S}_n$, that have the states $| s_1, s_2,…, s_n \rangle$ as common eigenstates and the values $s_1, s_2,…, s_n$ as respective eigenvalues. The Hilbert space $\mathcal{H}$ so defined is isomorphically equivalently to the direct product $\mathcal{H}_1\otimes \mathcal{H}_2\otimes … \otimes \mathcal{H}_n$, where each $\mathcal{H}_i$ is spanned by states $| s_i\rangle$ corresponding to a single degree of freedom, and $| s_1, s_2,…, s_n \rangle$ is isomorphically equivalent to $\otimes_i| s_i\rangle$.
A similar construction applies when the total system is composed of a number of independent subsystems or different particles. In this case Hilbert spaces $\mathcal{H}_i^{(\alpha)}$ corresponding to different degrees of freedom of a subsystem $\alpha$ are naturally factors of the subsystem's Hilbert space $\mathcal{H}^{(\alpha)} = \otimes_i{\mathcal{H}_i^{(\alpha)}}$, and the total Hilbert space amounts to a direct product over subsystem spaces, $\mathcal{H} = \otimes_\alpha \mathcal{H}^{(\alpha)}$.
The case of identical particles is no different in this respect, although the set of states allowed is further restricted as required by indistinguishability and statistics. Supersymmetry does not supersede the tensor product rule, but reinforces it.