Yup, without a hub you must use a crossover cable, (it`s ethernets version of a null modem cable)
As for the gateway address, you only need to fill that in if one of the computers on your network is connected to another network, acting as a gateway between the two...and it should always be the same within a subnet.
eg. If you had 3 machines networked and one also had access to the internet, then you`d enter that machines IP address as the gateway address for the other 2.
The Hosts database is simply a list of machine names and their network IP address.
Something like:
A1200 192.168.1.1
A2000 192.168.1.2
Linux 192.168.1.3
It`s like a cheap and easy internal DNS for your network.
The users list is for users(people or programs) and their respective rights and home directories,and what "group" they belong to..not used that much on the Amiga.