As per TNT_BOM_BOM here -

Whonix GW and Whonix WS the Floppy + Optical are on by default. They need to be disabled for enhanced security.
(Settings - System - Motherboard - Boot Order - ❌ 💾 Floppy & 💿 Optical)

Whonix GW Audio should be disabled by default 🔇.
(Settings - Audio - ❌ Enable Audio)