z/OS doesn't currently have runtime linking, so a call to new or delete won't
invoke any user-defined new or delete operators unless the operator is visible
when the call is processed by the linker. Notably, if a call to new or delete
is compiled as part of a shared library, it is impossible for an application to
change which definition that call invokes. This includes calls compiled as part
of the standard library.
Many tests rely on user-defined new and delete operators to count allocations.
Any such tests will not work on z/OS.
Here's an example on how this aspect only is waived in the Windows/DLL configuration.