quoted

 * Given that the "__free(...) = NULL" pattern for variables defined at
 * the top of the function poses this potential interdependency problem
 * the recommendation is to always define and assign variables in one
 * statement and not group variable definitions at the top of the
 * function when __free() is used.

This is really just a guideline.

Do any contributors care a bit more for involved technical details?
https://lore.kernel.org/arm-scmi/20251208020907.5476-4-krzysztof.kozlowski@oss.qualcomm.com/ (local)

Regards,
Markus