Realistically there is no clean Electrum-for-ETH alternative on Tails. The closest practical approach would be using MyCrypto (or MEW via Tor Browser) and have it target an RPC your trust, run over Tor. Do not paste seeds in Tor Browser whenever possible.
When it comes to swaps: if he's going to deposit into a KYC'ed exchange and have to pay tax then disregard mixers and "untainted coin" marketing.ETH,USDC,USDT are transparent. You can't fake history on a public ledger without KYC and Chainalysis will still follow all the hops for most coins.
If he has that use-case, I would just run a typical BTC/ETH or USDC swap on something like Sideshift (test with a small amount first) and then send them one hop directly to his wallet. This is riskier concerning your own opsec than Bisq/P2P but a P2P transaction only depends on how clean the other user's coins are.
Kycnot.me etc. are just directories, not The Truth. Reviews are easily faked; ignore everything claiming "cleaned" coins if he is trying to submit coins with no issues at his end.
TL;DR: "Clean and Simple" is likely more relevant than maximum privacy given the constraints of his exchange deposit.
How do you know Sideshift also does not deliver any AML related risks?
1. frame.sh is an alternative option if the previous ones do not suit you. Frame is packaged as a Linux AppImage, so it can be run on Tails and integrates well with Tor.
2. b1exch.to claims to offer "clean" coins and employs AML measures for risk assessment.
I can only suggest you Thor chain dex because it's the only way to swap bitcoin native to ethereum native securely. Thor dex has zero identity requirement. So you can use it without even having an account on it and it won't also ask you KYC.
It is not a good idea to deposit ThorChain funds into a personal account or use them to pay taxes. ThorChain transactions are publicly visible, and exchanges might flag them as high-risk.
I will look frame.sh wallet up. If anyone can confirm one that works on Tails let me know. As far as b1exch, im still not sure how these services achieve clean AML. Apparently aggregators work with CEX's to avoid AML, but b1exch is it's own exchange, not sure how it works. They also claim to have a free AML checker, but I don't see any details on how it works on their FAQ.
1. If you use a browser that supports extensions, you should be able to use MetaMask without issues. You simply need to select an RPC endpoint that is compatible with the Tor network.
2. MetaMask also integrates a direct cross-chain swap feature with relatively low fees. It acts as an aggregator, so (iirc) a preview of the swap route is displayed before the exchange takes place. Some swap routes such as Changelly which is essentially enforce strict AML policies, so you can utilize those options.
DYOR
I remember trying MetaMask back then but it was on a regular Firefox browser. Im not sure it's going to work on Tails (with Tor Browser), it probably requires a lot of permissions. How does it achieve low AML risk? it runs it throught a number of CEX's anonymously? Which ones?