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The concern is trusting one HWW. With the feature set of the Coldcard before last week, that seemed reasonable (if not for the entropy bug and view-only source which proved to be its downfall). But as I outlined a little in the post, all of the other HWWs on the market seem to have one compromise or other, whether that's being non-airgapped or being tied to an online Oracle, or something else. So this Tails+Electrum alternative (or Tails+Wasabi as @Kruw mentioned) is a way for the third wallet to also be diversified in some way, if it's a viable option.
I certainly take the point though. The quorum could be reached with the other two HWWs, but I'd be making those two different enough (Jade+Bitbox for example) that it ought to be fine.
Making two Tails-based wallets, on the other hand, would take me back to a quorum of two similarly-generated seeds with identical security profiles, rather than three diverse ones.
I could be way over-complicating things of course, but that's my thinking.
I like the idea and have been thinking along the same lines. If the concern, though, is trusting third party HWW’s, wouldn’t you only want to use 1 and have two such tails based wallets? Otherwise your multisig quorum could be achieved with just HWW’s. Having 2 tails wallets would require at least one to be used to sign a transaction.