One of the safest wallet are wallets on airgapped devices. But what some people do worry about is that they should format the device that they want to use for it and reinstall the operating system.
Assuming you did not format the device but make it airgapped. Can malware still be able to affect the device? The reason I said this is not because I will not format the device but because I read that not all malware can be completely removed from the device after formatting and OS reinstallation.
Some people also said Windows and macOS are not good for privacy. But is it necessary to also use Linux or Tails for airgapped device? I think no matter the OS that you use, as long as it is not an online wallet, Windows and Appple can not know what you are doing.
If you have a malware that works offline and randomly deletes your files, then you need to get rid of it. Otherwise, if malware only works when connected to the internet, so while it's offline, who cares? By the way, if you are afraid that your storage (HDD or SSD) is not secure, just buy a new one. If you want it only for wallets, just buy a cheap but new Samsung SSD. Or if you are extremely paranoid, buy a brand new computer (buy new parts and make the one yourself).
You don't need tails because tails is a live OS and every information gets erased. If you just want to create a new paper wallet on airgapped computer, then sure, use Tails. I would use Linux instead of Windows because it uses less resources and its popularity and open-soureness makes it an attractive choice for me.
The problem with using closed source OS is the fact that you actually can't tell exactly what's going on at the back end.
And if you are not a software developer and an IT guy, then you don't know what's exactly going on and you have to trust others.
