As the first $n' / 2$ commitments to $t$ may be optimized out, them solely being the blinding factor $\tau$ with no actual value, the same is true for the first $n' / 2$ of the last $(n' / 2) + 1$ commitments. This does presumably remove the ability for a prover to prove their proof if their commitments contain such terms (either due to a completeness gap or an effective requirement no such terms exist), but as those terms cannot be used in constraints (due to the lack of a $W_{k, R}$), such terms are largely useless. Accordingly, the 25% reduction in commitments to the $t$ polynomial would be preferred.
As the first$n' / 2$ commitments to $t$ may be optimized out, them solely being the blinding factor $\tau$ with no actual value, the same is true for the first $n' / 2$ of the last $(n' / 2) + 1$ commitments. This does presumably remove the ability for a prover to prove their proof if their commitments contain such terms (either due to a completeness gap or an effective requirement no such terms exist), but as those terms cannot be used in constraints (due to the lack of a $W_{k, R}$ ), such terms are largely useless. Accordingly, the 25% reduction in commitments to the $t$ polynomial would be preferred.