Title IX does not depend solely on scholarships. It depends on roster size and total dollars spent on a program, and then making sure that women have fair equity in that sense.
So that said, there is a difference between men's indoor track vs tennis and gymnastics.
With indoor track, it's all the same athletes already on the cross-country and (outdoor) track teams, it's all the same coaches, it's all the same equipment, and the facility (the fieldhouse) is already built and being used by women's indoor track. So, there is no Title IX hit, and the costs literally would just seem to be the costs of sending male athletes on away trips for indoor track meets. Which I would think are fairly minimal.
With tennis, you have separate coaches and a unique roster of participants, regardless of any other associated costs. True that they use the same facilities as women's team, and costs are probably fairly minimal. But the Title IX hit is there.
Gymnastics is similar to tennis, except that men's gymnastics is performed on an entirely different set of apparatus. So that does has some cost, though again probably somewhat minimal relatively, but you do also have the Title IX hit.
The elephant in the room, of course, is football, with a roster size over 100. Soccer, volleyball, and rowing help to offset that, but cutting men's gymnastics and men's tennis helps too.