Apply suggestions from code review

Co-authored-by: Peter Bierma <[email protected]>

Author: yihong0618

Misc/NEWS.d/next/Core_and_Builtins/2025-10-14-20-18-31.gh-issue-140080.8ROjxW.rst

@@ -1,2 +1 @@
-Fix: ``atexit_callfuncs`` need to atexit_cleanup the state when copy is NULL
-to avoid the low memory error then recursive error.
+Fix hang during finalization when attempting to call :mod:`atexit` handlers under no memory.

Modules/atexitmodule.c

@@ -112,7 +112,6 @@ atexit_callfuncs(struct atexit_state *state)
     {
         PyErr_FormatUnraisable("Exception ignored while "
                                "copying atexit callbacks");
-        // gh-140080: need to cleanup to prevent recursive when low memory
         atexit_cleanup(state);
         return;
     }