If it's the last thing you do before you exit the process, it isn't necessary, because the OS will reclaim your process's memory in one fell swoop. I believe that's what the linked post is advocating 'cp' should do. (At least on modern systems that's true; maybe there are some exotic old systems where not freeing your data structures before exit causes permanent memory leaks?)

It's seen as good C programming practice to free() your malloc()s, though, and it makes extending programs easier if you have that functionality, since what was previously the end of program can be wrapped in a higher-level loop without leaking memory. But if you really are exiting for sure, you don't have to make the final free-memory call. It can also be faster to not do any intermediate deallocations either: just leave everything for the one big final deallocation, as a kind of poor-man's version of one-generation generational GC. Nonetheless many C programmers see it somehow as a bit unclean not to deallocate properly. Arguably it does make some kind of errors more likely if you don't, e.g. if you have cleanup that needs to be done that the OS doesn't do automatically, you now have different kinds of cleanup routines for the end-of-process vs. not-end-of-process case.