So the equivalent in C would be:

        $ cat main.c
        #include <stdlib.h>
        #include <string.h>

        struct Q {
                /*@null@*/ /*@only@*/ char * t;
        };


        /*@only@*/
        struct Q *
        Q_new (/*@only@*/ char * t)
        {
                struct Q * q = malloc (sizeof *q);
                q->t = t;
                return q;
        }

        void
        Q_set (struct Q * q, /*@only@*/ char * t)
        {
                free (q->t);
                q->t = t;
                return;
        }

        void
        Q_free (/*@only@*/ struct Q * q)
        {
                free (q->t);
                free (q);
                return;
        }



        int
        main (void)
        {
                /*@only@*/ char * l;
                /*@only@*/ struct Q * q;

                l = strdup ("");
                q = Q_new (NULL);

                Q_set (q, l);
                free (l);

                /* This is UB */
                Q_free (q);

                return EXIT_SUCCESS;
        }

        $ splint main.c
        Splint 3.1.2 --- 21 Feb 2021

        main.c: (in function Q_new)
        main.c:15:3: Arrow access from possibly null pointer q: q->t
          A possibly null pointer is dereferenced.  Value is either the result of a
          function which may return null (in which case, code should check it is not
          null), or a global, parameter or structure field declared with the null
          qualifier. (Use -nullderef to inhibit warning)
           main.c:14:17: Storage q may become null
        main.c: (in function main)
        main.c:43:6: Unrecognized identifier: strdup
          Identifier used in code has not been declared. (Use -unrecog to inhibit
          warning)
        main.c:44:13: Null storage passed as non-null param: Q_new (NULL)
          A possibly null pointer is passed as a parameter corresponding to a formal
          parameter with no /*@null@*/ annotation.  If NULL may be used for this
          parameter, add a /*@null@*/ annotation to the function parameter declaration.
          (Use -nullpass to inhibit warning)
        main.c:47:8: Dead storage l passed as out parameter to free: l
          Memory is used after it has been released (either by passing as an only param
          or assigning to an only global). (Use -usereleased to inhibit warning)
           main.c:46:12: Storage l released
        main.c:12:1: Function exported but not used outside main: Q_new
          A declaration is exported, but not used outside this module. Declaration can
          use static qualifier. (Use -exportlocal to inhibit warning)
           main.c:17:1: Definition of Q_new
        main.c:20:1: Function exported but not used outside main: Q_set
           main.c:25:1: Definition of Q_set
        main.c:28:1: Function exported but not used outside main: Q_free
           main.c:33:1: Definition of Q_free

        Finished checking --- 7 code warnings

(The equivalent warning is main.c:47)