When using the vpn - tor - vpn chain (first vpn on host - whonix gateway with kali on virtualbox, second vpn on kali), the second vpn sees only the output tor node, but does not see which second node transmitted this traffic, is it correct? Also, the second vpn does not see the first node, the first vpn and the sender, right?
Yes and yes.
I highly recommend against this. This will get rid of many protections that Tor gives you.
https://matt.traudt.xyz/p/mRikAa4h.html - From a Tor developer.
Also, you will stand out from nearly every other Tor user which to a network-level adversary’s view will make you stand out and easier to track.