It appears that no RAM is recovered when a sample is cropped.

The only advantage to this, that I can think of, is that reserving the memory used by the original, uncropped, file ensures the “Revert to saved file” action from the File menu works correctly.

In order to free up the RAM, you would use “Save sample copy” and create a new sample of the cropped section. The downside to this is that it uses up more space on the CF card.