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In Python/errors.c, PyErr_Restore is defined this way:
void
PyErr_Restore(PyObject *type, PyObject *value, PyObject *traceback)
In Python/ceval.c, in the END_FINALLY case, it is called like this:
PyErr_Restore(status, exc, tb);
I believe "exc" should be renamed to "val".
Indeed, END_FINALLY pops values from the stack like this:
PyObject *status = POP();
// ...
else if (PyExceptionClass_Check(status)) {
 PyObject *exc = POP();
 PyObject *tb = POP();
 PyErr_Restore(status, exc, tb);
And, they are pushed like this, in fast_block_end:
PUSH(tb);
PUSH(val);
PUSH(exc);

I am not sure if calls like this constitutes a problem. By the way most of the things changed in Python/ceval.c including removal of END_FINALLY (issue 33387) but calls to _PyErr_Restore is still there with that same arguments.

Variable names have no impact on the execution. Sometimes, it's called "exc", sometimes "val", sometimes "exc_val" :-) This issue is not a bug.