Thanks for the link, the list were part of my consideration too but the only problem I'm having is that it's a 32-bit PC and might required some dedicated and specific OS (preferably Linux distros) with a dedicated software too. It's not like the current x86_64 PCs
Tails would be the best one for cold storage but the problem is latest version of Tails OS doesn't support 32-bit, but you can try the older version. I heard that the last version that supports 32-bit-based systems is Tails 3.0.
You can try it, but I do not know if you can install the latest version of Electrum on this, but since it's based on Linux, it might be supported.
Another option: I think there are some Android OS out there, like Remix OS, that support 32-bit-based systems. You can try that one and install the Electrum ARM 32-bit.