When comparing Tails vs NixOS, the Slant community recommends NixOS for most people. In the question“What are the best Linux distributions for desktops?” NixOS is ranked 19th while Tails is ranked 33rd. The most important reason people chose NixOS is:
Atomic non-destructive upgrades / rollback of a system upgrade / declarative reproducible system configuration / unprivileged installation of packages / transparent source or binary deployment.
Specs
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Pros
Pro Privacy focused
Pro Has TOR built-in
Use the Internet anonymously and circumvent censorship; all connections to the Internet are forced to go through the Tor network.
Pro Easy to use with an USB key
Pro State of the art package manager
Atomic non-destructive upgrades / rollback of a system upgrade / declarative reproducible system configuration / unprivileged installation of packages / transparent source or binary deployment.
Pro Minimal
You can start with a minimal environment and add packages and software to suit your needs as you go along.
Pro Reproducible system
NixOS is configured using the Nix package manager, allowing your system to be replicated and kept in sync across multiple machines. Great for keeping a laptop and desktop in sync.
Pro Robust
Packages don't break after a NixOS upgrade as they are prone to with other distros (especially Arch).
Cons
Con Not for daily use
Tails is a privacy focused Linux distro. The updates that you will receive are only for improving privacy and not for improving user experience.
Con You can't install it to a hard drive
Con Saved states are not present for security
For security reasons, saved states are not supported in Tails. Files can be stored in a separate, persistent volume which must be accessed with a root password. Personal settings (e.g. -- keyboard layout, window settings, etc.) are not saved persistently across reboots. This can be a hindrance for anyone not using English as their language, or not using a QWERTY keyboard layout.
Con Only GNOME desktop environment
Con Slow internet
Tails uses the TOR network and as a result the internet on your computer will be very slow.
Con Documentation is not good
A lot of the documentation of various functions is buried on the source code, their respective manuals, or non-existent. The documentation, the conventions, and the scattered toolchain really made searching for stuff easily missable.