Does the saying "Repentance is of no avail at the moment of witnessing [death]" apply to someone on the verge of death by drowning, collapse, or burning, considering them martyrs?

The Prophet, peace and blessings be upon him, said: "Indeed, Allah accepts the repentance of His servant as long as he has not gargled." Gargling refers to the soul reaching the throat, which is the time when repentance is no longer accepted, as Allah Almighty says: "But repentance is not for those who do evil deeds until, when death approaches one of them, he says, 'Indeed, I have repented now.'" So, whoever drowns, burns, or has his house collapse on him and despairs of life, his repentance is not accepted. Repentance is accepted as long as the servant hopes for life. However, at the point of despair, witnessing the angel of death, and the death rattle, it is not accepted. A condition for repentance is the firm resolve not to return to the sin. As for these individuals being martyrs, that is correct, and all their sins are forgiven except debt.