It's true that not all malware can be removed by just formatting a device or by reinstalling a new windows but it's a better to do so as to reduce the chance of your device and assets safety. It's always said that there is no 100% safe place but at least some safety measures are better than others.
Note: There is no need to assume too much, Airgapping a devices means it cannot have an access to the internet and to achieve this the already internet activities must be clear by formatting and installing a new windows, so the word Airgapping cannot be complete without a complete formatting and/or erasing the already existing internet activities/connections.
I think we should be talking about safety in the concept of the topic instead of privacy. Most people prefer Linux for a better security or the said Tails OS because they are most safe than the others not that you can not achieve a level of safety with windows and MacOS but in the area of safety you most know that we have different levels of safety, one is higher than the other so Linux and Tails OS is higher than Windows and MacOS but they can still offer security based on how you use them.