We can probably make our own test suite, rent a few VPSes and test them after each change. VPSes are rather cheap nowadays.
It would be better to keep the file but have those lines commented out by default. If a user wants to disable SACK, they can just comment out that file and it can be documented in Whonix-Workstation Security Hardening - Whonix and the readme like the hardware info restrictions.