That's part of it, but also Tauri uses Rust on the backend while Electron uses Node. Electron is way more mature with a larger developer community, but Tauri keeps gaining momentum. If memory safety, bundle size, and performance are important to you, Tauri is a nice choice. Electron is not bad but there's a reason there are so many new players.
The main significant difference, Electron bundles it's own version of Chrome which means you have very few cross platform issues when shipping Mac/Windows/Linux. This trades off a few hundred meg for consistency in rendering.
Tauri uses the OS engine which means Windows uses Edge presumably and Mac uses Safari's Webkit so you're going to have rendering differences and feature differences there.
> If memory safety
But Tauri is just a wrapper around WebKit, which is written mostly in C++.
Yes, but it is far more tested, fuzzed, studied and battle hardened than your app code will ever be. So in the grand scheme of things it isn't a high risk for stability or security.
Yes, it would be nice if the full stack is memory safe, but that isn't a good reason to not write your own code in a memory safe language.
It has very easy binding for your own rust code, so anything you actually care about (your own code) will be memory safe.