After really deep investigation about this issue it turned out its a debian stable issue. How i reached to this:
- KS as a host + Whonix = Doesnt work

- KS as a host + Debian LXQt Stable = Doesnt work

- KS as a host + Debian Gnome Stable = It works!

- KS as a host + Debian LXQt testing = It works!


and LXQt upstream say:
<!--- Dear users of stable and LTS (Long Term Service) distributions: --->
<!--- Please do NOT file bugs against outdated versions of LXQt --->
<!--- components, which such distributions likely use; instead, use your --->
<!--- distribution's bugtracker.
And debian stable doesnt push fixes if they are not security ones.
So basically 3D acceleration in Whonix wont work for up to 4-5 years from now (until new debian release).