Makomo died at 13 way before urokodaki got Sabito and giyuu both at like 10/11 years old. She technically should be possibly be too old to be made young enough for au's of giyu and makomo knowing each other
People need to remember that when Sabito died to the hand demon had been in the final sectional for 39 years and makomo was any number out of 1 to 12 students who died before Sabito.
Actually the issue with having both Sabito and makomo die in the same final sectional doesn't make any sense. Because I am sure that Sabito would make makomo stay back and help look after giyu. Causing Sabito to die and makomo to live