Short Answer
The Taygetan contact material consistently describes the Etorthans as regressive — they are the race most closely associated with enforcing the Federation's policies that harm humanity, and they hold the highest seniority within the local Federation council. However, the corpus does not contain a direct statement that "all Etorthans without exception are regressive." The distinction matters because the material's broader framework emphasises that positive/negative alignment is never absolute across an entire species.
The Etorthan profile that emerges is: a tall Grey-type race that functions as the Federation's primary enforcers around Earth, supervising operations that include the maintenance of the 3D Matrix and the management of the soul-recycling system. They are described as having an "amoral" approach — carrying out instructions without considering ethical impact (S-102). A "Deep Federation" Etorthan detachment was expected in late 2023 to audit local Federation operations, suggesting multiple levels of Etorthan authority exist (S-161).
The nuance is that the Etorthan relationship with the Federation is institutional rather than individual — they enforce Federation policy because that is their role within the structure, not necessarily because every individual Etorthan is personally malevolent. This parallels how the material describes Taygeta's own complicity: Taygeta was the Federation's "war force" before Alenym broke away, and individual Taygetans carried out Federation orders they later came to question (371).
No transcript explicitly states that some Etorthans are positive or have broken with the Federation. But the absence of that statement is not the same as confirmation that all are regressive.
See also: If the Federation was formed to stand united against the Orions, why is it now authoritarian with Etorthans holding seniority? and The Etorthans break the Prime Directive repeatedly — what stops the Alcyone Council from doing the same? (both cover Etorthan behaviour within the Federation)
Sources: S-102, S-161, S-114, 447, 403