also call coroutine finalisation for non-started instances as we need to warn about them

Cython/Utility/Coroutine.c

@@ -1066,8 +1066,8 @@ static void __Pyx_Coroutine_dealloc(PyObject *self) {
     if (gen->gi_weakreflist != NULL)
         PyObject_ClearWeakRefs(self);
 
-    if (gen->resume_label > 0) {
-        // Generator is paused, so we need to close
+    if (gen->resume_label >= 0) {
+        // Generator is paused or unstarted, so we need to close
         PyObject_GC_Track(self);
 #if PY_VERSION_HEX >= 0x030400a1
         if (PyObject_CallFinalizerFromDealloc(self))

tests/run/test_coroutines_pep492.pyx

@@ -977,6 +977,7 @@ class CoroutineTest(unittest.TestCase):
     def test_func_9(self):
         async def foo(): pass
 
+        gc.collect()
         with self.assertWarnsRegex(
             RuntimeWarning, "coroutine '.*test_func_9.*foo' was never awaited"):
 
@@ -2386,6 +2387,8 @@ class CoroutineTest(unittest.TestCase):
     def test_fatal_coro_warning(self):
         # Issue 27811
         async def func(): pass
+
+        gc.collect()
         with warnings.catch_warnings(), captured_stderr() as stderr:
             warnings.filterwarnings("error")
             func()