Lack of double step Transfer ownership pattern

function transferOwnership(address newOwner) public virtual onlyOwner {
    require(
        newOwner != address(0),
        "Ownable: new owner is the zero address"
    );
    _setOwner(newOwner);
}

// SPDX-License-Identifier: MIT
pragma solidity ^0.8.20;

import {Ownable} from "./Ownable.sol";

abstract contract Ownable2Step is Ownable {
    address private _pendingOwner;

    event OwnershipTransferStarted(
        address indexed previousOwner,
        address indexed newOwner
    );

    function pendingOwner() public view virtual returns (address) {
        return _pendingOwner;
    }

    function transferOwnership(address newOwner) public virtual override onlyOwner {
        _pendingOwner = newOwner;
        emit OwnershipTransferStarted(owner(), newOwner);
    }

    function _transferOwnership(address newOwner) internal virtual override {
        delete _pendingOwner;
        super._transferOwnership(newOwner);
    }

    function acceptOwnership() public virtual {
        address sender = _msgSender();
        if (pendingOwner() != sender) {
            revert OwnableUnauthorizedAccount(sender);
        }
        _transferOwnership(sender);
    }
}