What’s the purpose of checking for input overflow? Everyone knows this famous fix for block 74638 which still exists in other files. But there’s something I can’t understand, why check for inputs overflow since it’s not possible to have enough utxo for such case as it’s their hash being tracked and from an attacker point of view this only decrease what he/she/they have in reality (unlike outputs where it decrease the amount to be paid).

So why making invalid something which is already impossible and would has no impacts as an inflation bug ?
Even the go implementation of bitcoin is doing it.
It appears to largely be just a belt-and-suspenders check. As you say, it is unnecessary to do this check. However it doesn't hurt to have this check in there. At worst, it just adds a few nanoseconds to verification time. At best, it will catch some serious bugs.

Given that this is consensus related, it does not hurt to have extra checks that are theoretically unnecessary. They will prevent errors in cases where some edge case occurs. In this case, it was possible for an input with negative value to be spent and thus this check would come into play. That would occur if someone updated their node following the block with the bad transaction, but did not rollback their blockchain. If the owner of the negative output had spent it, this check would have prevented the node from accepting the transaction.