See this link for a description of this storage variable. While some contracts may not currently be sub-classed, adding the variable now protects against forgetting to add it in the future.
There is 1 instance of this issue:
https://github.com/code-423n4/2022-06-nibbl/blob/8c3dbd6adf350f35c58b31723d42117765644110/contracts/NibblVault.sol#L20
