Rewrite some sections

Do not mention `__annotations__` dictionaries, as this is slightly
outdated since 3.14.

Rewrite the note about possible exceptions for clarity. Also do not
mention imported type aliases, as since 3.12 aliases with the `type`
statement do not suffer from this limitation anymore.

Author: Viicos

Doc/library/typing.rst

@@ -3348,7 +3348,7 @@ Introspection helpers
      annotations from ``C``'s base classes with those on ``C`` directly. This
      is done by traversing :attr:`C.__mro__ <type.__mro__>` and iteratively
      combining
-     ``__annotations__`` dictionaries. Annotations on classes appearing
+     :term:`annotations <variable annotation>` of each base class. Annotations on classes appearing
      earlier in the :term:`method resolution order` always take precedence over
      annotations on classes appearing later in the method resolution order.
    * The function recursively replaces all occurrences of
@@ -3366,11 +3366,11 @@ Introspection helpers
 
    .. note::
 
-      If any forward references in the annotations of *obj* are not resolvable
-      or are not valid Python code, this function will raise an exception
-      such as :exc:`NameError`. For example, this can happen with imported
-      :ref:`type aliases <type-aliases>` that include forward references,
-      or with names imported under :data:`if TYPE_CHECKING <TYPE_CHECKING>`.
+      If :attr:`Format.VALUE` is used and any forward references in the annotations
+      of *obj* are not resolvable, a :exc:`NameError` exception is raised. For example,
+      this can happen with names imported under :data:`if TYPE_CHECKING <TYPE_CHECKING>`.
+      More generally, any kind of exception can be raised if an annotation contains invalid
+      Python code.
 
    .. versionchanged:: 3.9
       Added ``include_extras`` parameter as part of :pep:`593`.