gh-127022: Simplify `PyStackRef_FromPyObjectSteal` (#127024)

This gets rid of the immortal check in `PyStackRef_FromPyObjectSteal()`.
Overall, this improves performance about 2% in the free threading
build.

This also renames `PyStackRef_Is()` to `PyStackRef_IsExactly()` because
the macro requires that the tag bits of the arguments match, which is
only true in certain special cases.