Question, what are your thoughts about putting into a Linux Tails Distribution on a Windows machine via a USB drive?
Do you mean running Tails as a virtual machine within Windows? Or do you mean bypassing Windows altogether and simply booting the computer from the Tails USB? I wouldn't recommend the former, but I suspect you are talking about the latter.
If you boot to Tails, therefore completely ignoring Windows, and never connect to the internet or any other methods of communication while within Tails, then this is certainly a safer option than simply using Windows, and a good option if you cannot dedicate a device to be permanently airgapped. It would be even better if you can physically disconnect any connectivity hardware (unplug Ethernet cables, disconnect WiFi modules, etc.) and better still if you can physically disconnect any persistent storage (such as your hard drive(s)) while you are using Tails. But obviously the best option would be if you can dedicate an old machine to do this on which will never boot Windows or go online ever again.