[3.9] bpo-41654: Fix deallocator of MemoryError to account for subclasses (GH-22020)

[3.9] bpo-41654: Fix deallocator of MemoryError to account for subclasses (GH-22020)

When allocating MemoryError classes, there is some logic to use
pre-allocated instances in a freelist only if the type that is being
allocated is not a subclass of MemoryError. Unfortunately in the
destructor this logic is not present so the freelist is altered even
with subclasses of MemoryError..
(cherry picked from commit 9b648a95ccb4c3b14f1e87158f5c9f5dbb2f62c0)

Co-authored-by: Pablo Galindo <Pablogsal@gmail.com>