I read the principal tracking method is during a rendering tasks, where hardware rendering (more than software rendering) contribute to fingerprint. Do the use of virtual machines help to mitigate this risk?
Yes they do because they present the same virtual hardware and graphics drivers to the code in the guest. If you are using Tor Browser, it shouldn’t come to this because it mitigates the fingerprinting technique you’re asking about.
One user (Mirimir) told us that having the same OS driver version gives a uniform fingerprint across guests. So using a clearnet VM would not leak your hardware fingerprint so it would not endanger activities in Whonix WS.