Placing the expansion tank at the sucky end of the pump mitigates cavitation no matter where you place it in the loop.
The "...restriction on the intake of the pump..." is HIGHER if it's pulling from the highest-impedance section of plumbing, namely the tankless.
Air handler coils are not typically low-head at 3-6 gpm, but would be lower head than a tankless.
The biggest pressure drop on any part of the plumbing will be across the heat exchanger of the tankless, which is why you want to pump toward it in close proximity to the tankless (=low head plumbing between pump & tankless.) That makes the input to the tankless the highest-pressure point on the system. With the impedance of the loop plumbing and air handler coil in the path between the output of the tankless and the sucky side of the pump, the output of the tankless is higher than the average system pressure too. If you pump away on the output of the tankless it makes the output side of the tankless the lowest pressure point on the loop, which is something you're trying to avoid.
In short:
Pumping toward the tankless makes the input of the tankless the highest pressure point on the loop
Pumping away from the tankless makes the output the lowest pressure point of the loop.
Whether the pressure drop across the coil is 0.5 psi or 2 psi, and the pressure drop across the tankless is 4 psi, pumping toward the tankless will always yield the more favorable pressure. If the static pressure on the system is 30 psi, pumping away risks dropping below the 25 psi spec at least at the output side of the tankless. Pumping toward the tankless means that the input will always be above 30psi, and the pressure at the output side will be as high as it can be, but dependent upon the pumping head of the loop plumbing + coil.