Executing finally blocks after a die was discussed in https://externals.io/message/107497 "exit() via exception", but https://github.com/php/php-src/pull/5243 "Make exit() unwind properly" wasn't merged in 8.0, just https://github.com/php/php-src/pull/5768 "... (minimal version)".
The change of behavior for https://3v4l.org/HGKHS "yield - finally" that occurred in PHP 7.1.14 and 7.2.2 is probably related to https://bugs.php.net/bug.php?id=75396 "Exit inside generator finally results in fatal error". Maybe the behavior changed back in PHP 8.0.0 because of an unexpected interaction of those two things? (adding Nikita to the CC list) -- Guilliam Xavier