Without double-accounting after the fork it is in general impossible to guarantee that no running program needs to be killed on OOM as the kernel does not know

Without double-accounting after the fork it is in general impossible to guarantee that no running program needs to be killed on OOM as the kernel does not know what the process is going to do after the fork. And fork still has legitimate users that does not involve exec. With multi-process architecture that many programs like browsers use for security it is a common optimization to have a seed process with sandbox initialized that is forked as necessary into a worker process.