Is this a case of timestamping where whichever one entered last takes priority, or does "permanents enter tapped" translate to "permanents can't enter untapped" and always beats "enters untapped" which is the default gameplay instruction for new permanents entering when nothing which affects entry status is in play?
The controller of the new permanent decides which of those two replacement effects to apply first. The other one then overrides it.
614.12. Some replacement effects modify how a permanent enters the battlefield. (See rules 614.1c–d.)
Such effects may come from the permanent itself if they affect only that permanent (as opposed to a
general subset of permanents that includes it). They may also come from other sources. To
determine which replacement effects apply and how they apply, check the characteristics of the
permanent as it would exist on the battlefield, taking into account replacement effects that have
already modified how it enters the battlefield (see rule 616.1), continuous effects from the
permanent’s own static abilities that would apply to it once it’s on the battlefield, and continuous
effects that already exist and would apply to the permanent.
Example: Voice of All says “As Voice of All enters the battlefield, choose a color” and
“Voice of All has protection from the chosen color.” An effect creates a token that’s a copy
of Voice of All. As that token is created, the token’s controller chooses a color for it.
Example: Yixlid Jailer says “Cards in graveyards lose all abilities.” Scarwood Treefolk
says “Scarwood Treefolk enters the battlefield tapped.” A Scarwood Treefolk that’s put onto
the battlefield from a graveyard enters the battlefield tapped.
Example: Orb of Dreams is an artifact that says “Permanents enter the battlefield tapped.”
It won’t affect itself, so Orb of Dreams enters the battlefield untapped.
616. Interaction of Replacement and/or Prevention Effects
616.1. If two or more replacement and/or prevention effects are attempting to modify the way an event
affects an object or player, the affected object’s controller (or its owner if it has no controller) or the
affected player chooses one to apply, following the steps listed below. If two or more players have
to make these choices at the same time, choices are made in APNAP order (see rule 101.4).
616.1e Once the chosen effect has been applied, this process is repeated (taking into account only
replacement or prevention effects that would now be applicable) until there are no more left to
apply.
Private Mod Note
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Why bother with mere rulings when so many answers can be found in the Rules?
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Is this a case of timestamping where whichever one entered last takes priority, or does "permanents enter tapped" translate to "permanents can't enter untapped" and always beats "enters untapped" which is the default gameplay instruction for new permanents entering when nothing which affects entry status is in play?
I used to be a demigod, but now I'm an omnimage
The controller of the new permanent decides which of those two replacement effects to apply first. The other one then overrides it.