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Like TailsOS, Whonix protects anonymity by using the Tor system to hide your IP while you are in a protected Debian-based linux instance. Unlike Tails, Whonix runs in a virtual machine (actually two virtual machines). One VM runs the actual OS and browser (the Workstation) and the other VM is responsible for running Tor and acts as a gateway to the Internet (the Gateway). The fact that the Workstation is isolated from the internet and can only access the internet through the Gateway means that it is difficult for your IP to leak (because the Workstation doesn't even know what your IP is). The other big difference between Whonix and Tails is that Whonix is not meant to be "amnesic", so the system will retain all your forensic history unless you take steps to securely wipe it.
Pros:
Isolation of Workstation from network is a huge advantage for keeping your IP address private - even if your browser (or any other application in the Workstation) is fully compromised, it's impossible for it to reveal your IP because it doesn't know your IP !
Persistence means you can run whatever you want in the workstation and update programs as soon as the updates become available
Cons:
Complicated to setup and requires administrator / root privileges
High system requirements (need modern hardware that supports visualization technologies, lots of RAM, etc)
Persistence means that if your system is ever compromised, stored personal information and your browsing activity could be discovered