Honestly, neither would be that great for Tau. Necrons are just more of the same, and GK cost too much per model to get a solid ally from a small amount of points. (This goes away in higher point games however.)
If I had to choose, I'd say go GK, because Necrons won't give you anything that you don't already have.
Honestly, if you want a good Ally for Tau though, go Orks. They are good at protecting your Tau from CC, bogging down and destroying your Opponent's dedicated CC units, and if they survive they can wreak havoc in your opponent's back field. Nothing Like a mob of 30 slugga boys and a warboss to hold off your opponent's CC.
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