Items cannot be shipped sometimes. In real life, that happens way way way more often due to other circumstances then due to race conditions. Staff breaks the last item. Manufacturer sent a box with 100 items but it only contained 99. The color of the shelf stained the last item. Etc etc etc.

Think about it: Depending on the shop software, two orders need to be placed within a few milliseconds. Containing the same item. And the item has to be very low on stock so the two orders cannot be fulfilled. That is a very very rare event. It's almost a theoretical event only.

I have seen a bunch of companies grow an online business. There were tons of pain points. This race condition was none of them.