Is it safe to reduce the number of CPU cores and the amount of RAM configured by default for the Whonix Gateway?

Won’t break routing traffic over Tor. Worst case in theory would be to not route any traffic at all. Zero connectivity. Or slow speed.

Safe. During upgrades (as in apt dist-upgrade) more RAM may be required. (512 MB)

Dev/Gateway - Whonix

We have a lot reports of people having issues on Windows 10 hosts which had no issues once they used a Debian based host such as this one:
Gateway startup Error: Not Syncing: no working init found - #13 by BlueDevil