The ##\mathrm{i} \eta## comes into the game, because in vacuum-QFT pertubation theory you need the time-ordered propagator, i.e., you have a pole structure (in Minkowski space with the (+---) signature)
$$G(p) \propto \frac{1}{p^2-m^2+\mathrm{i} \eta}.$$
Alternatively you can use this pole structure of the free propagators to Wick rotate the energy component ##p^0## to make it purely imaginary. Then you deal with Euclidean QFT since the Minkowski product becomes (up to a cumbersome sign) the positive definite Euclidean scalar product. The prize to pay is that you have to Wick rotate back after you've done your integrals, which is not as simple as it looks at the first glance, particularly if you have vertex functions with ##\geq 3## legs, which depend on more than one independent four-momentum.
In the case of the tadpole loop you get of course a function that does not depend on any external momentum, because it's effectively a one-point function and the vacuum is translation invariant. With ##m^2>0## the tadpole loop with a scalar propagator has superficial (and since there are no subdivergences also true) degree of UV divergence 2 and no infra-red/collinear singularities. The UV divergence has to be regularized, and in your case this has been done using dimensional regularization. As long as ##m^2>0## and because the degree of divergence is positive, there are no poles or other singularities, and thus the ##\mathrm{i} \eta## has no function anymore, and you can make ##\eta \rightarrow 0## without trouble.
Since the superficial degree of divergence is positive, there's also no problem in making ##m^2 \rightarrow 0^+##. This is because there are no IR problems with the diagram and the fact that dimensional regularization is a socalled mass-independent, when the (modified) minimal-subatraction scheme is applied, i.e., you don't subtract any log terms containing the mass. Thus both the regularized as well as the MS renormalized tadpole diagram vanishes for ##m^2 \rightarrow 0^+##.
For more on renormalization, see my QFT manuscript:
http://th.physik.uni-frankfurt.de/~hees/publ/lect.pdf