If it ain't broke...don't fix it
Yeah that's from the famous "OS9 Stability" report which we have discussed here many times
https://www.sunrisepage.com/free/computers/macclassic/macos9.htmWhich, by the way, is pretty much meaningless overall for G4s....
but you did mention the nice gem for OS9.2.2 of increasing the RAM for System and Finder, afair Mactron and I both have been using modified finder and system files forever which helps eliminate "out of memory" finder crashes that seem to plague 9.2.2 only.
Back to the question, I have never had any issues with the finder under 8, so I don't see a need for the modification; I would only do it as a fix if you are having an issue related to the finder locking up and running out of memory. To clarify, if your not getting a system error, don't fu%$k with it.