I really think the root of and the only problem that exists regarding tanos is the idea that any of them need required GOE. I'm sorry but isn't it much more reasonable to let the judges decide right then and there if a jump earns the GOE.
Essentially that's what happens now.
Unlike features on leveled non-jump elements, there is no automatic "If you do this, you will get extra credit (higher level)" for jump variations.
"Varied position in the air / delay in rotation" is one possible bullet point toward a higher GOE. The guidelines recommend two bullet points for each increase in positive GOE.
So if you do a just-adequate jump (e.g., small, slow, slightly off balance, etc.) with one or both arms overhead and no other positive bullet points, you'll probably get 0 GOE. If you fall or step out of the jump or change edge on the takeoff or wobble on the landing, the arm variation will probably do nothing to protect you from the almost-automatic -3 or -2 or -1.
If you also have a difficult entry, for example, or if the jump also matches the music well, then a judge could decide that those two bullet points could take a mediocre jump up to +1 GOE. If the jump is better than mediocre on its own -- good height/distance, good flow, extended landing, and/or effortless throughout -- then the arm variation could make a difference between +1 and +2, or between +2 and +3 if most of those positive qualities apply.
How well the arm variation is executed would probably make a difference in whether or not a judge decides that it was enough to bump up the GOE another step or leave it where it would be otherwise. E.g., does it also contribute to the impression of "effortless throughout" or does it make the jump look more effortful?
If it's the "best tano ever" I would expect positive GOE, but whether +1 or +2 or +3 would depend on what else was good about the jump. Maybe good arm position plus other good qualities could make up for a flutz enough to keep the GOE at -1 rather than -2 despite an "e" call.
Then depending on quality and also on how it's used in the program, the judge could decide to reward it or penalize it in PCS.
I could easily see a judge deciding that the same well-performed arm variation on many jumps in the same program enhanced the difficulty of the jumps and bumped up their GOE one notch each but detracted from the variety in the program and should be penalized under the Choreography component.
Or, conversely, that a variety of thematic arm variations enhanced the choreography of the program but if they resulted in smaller or less controlled jumps they should not help and might hurt the GOEs for those jumps.