I am somehow convinced that the destination address is the most important when mixing. You can use VPN or TOR, but if the address and funds on it are non-untraceable, all other efforts are worthless.
It is important only if someone cares about maximum privacy, but if someone does not use VPN/Tor, then the address where the mixed coins end up is not too important. I think this is one part that maybe the least people pay attention to, because if you use VPN/Tor on the mixer, then you should use the same level of protection on the wallet as well.
This means that we always need a
"clean" wallet that we create while we are online with the help of VPN/Tor, and only then will it be a little more difficult to connect our mixed coins with our real IP address. However, we should keep in mind that most VPNs probably keep our logs long enough to be able to share them with the authorities if they receive an official request.