PVS-Studio warning V668 for TortoiseGIT

static SECURITY_STATUS ClientHandshakeLoop(....)
{
  ....
  IoBuffer = new UCHAR[IO_BUFFER_SIZE];
  if (IoBuffer == nullptr)
  {
    return SEC_E_INTERNAL_ERROR;
  }
  ....
}

This suspicious code was found in TortoiseGIT project by PVS-Studio static code analyzer.
Warning message is:
V668 There is no sense in testing the 'IoBuffer' pointer against null, as the memory was allocated using the 'new' operator. The exception will be generated in the case of memory allocation error. Utils hwsmtp.cpp 196

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