Mix corned beef hash, black beans, garlic powder, chili powder, salt, and pepper in a saucepan. Cook on medium-high heat for about 8-10 minutes, stirring occasionally, until bubbly and meat starts to brown. Transfer to a warm dish.
Heat oil in skillet over medium to medium-high heat. Pour in eggs. Cook and stir, lifting up edges of eggs to let uncooked egg reach skillet surface. Remove from heat when eggs are still slightly glossy or to desired doneness, about 4 minutes.
Distribute the corned beef hash mixture onto the flour tortillas. Top with scrambled eggs, salsa, cheese, sour cream, and cilantro.