I almost find it suspicious how heavily Tails is promoted over Whonix. Tails focuses on largely imaginary scenarios that only happen to people named Bob or Alice, while Whonix fixes the actual attacks that come up in subpoenas.
Apple's and Oranges; tails is designed for storing sensitive files amongst many other features whereas Whonix is a live CD that doesn't offer storage and is focused only on secure browsing.
I think you're backwards. Tails is the LiveCD with a browser (that can beacon straight out). Whonix is the VM based system. I think it's capable of more than just browsing, but I use it as the "secure browser" in Qubes as a disposable VM, because it just automatically does the right stuff with the gateway VM and such.
It is an complex idea but in theory one could produce a live-image that spins up the Whonix 'gateway' and 'workstation' virtual-machines into RAM. Boom, probably better than Tails.
The most obvious concern is the RAM-usage (because of tmpfs and each VM having allocated RAM on top of that) and if disk-usage between the gateway and workstation images could be de-duplicated to save space in the live-image.