Should you ship the Cython generated C code or not?
When you use Cython for your Python extensions (not if, when ;-)), there are different opinions on whether you should generate the C code locally and ship it in your sdist source packages on PyPI, or you should make Cython a build-time dependency for your package and let users run it on their side.
Both approaches have their pros and cons, but I personally recommend generating the C code on the maintainer side and then shipping it in sdists. Here is a bit of an explanation to help you with your own judgement.
The C code that Cython generates is deterministic and very intentionally adaptive to where you C-compile it. We work hard to do all environment specific adaptations (Python version, C compiler, …) in the C code and not in the code generator that creates it. It's the holy cow of "generate once, compile everywhere". And that's one of the main selling points of Cython, we write C so you don't have to. But obviously, once the C code is generated, it cannot take as-of-now unknown future environmental changes into account any more, such as changes to the CPython C-API, which we only cover in newer Cython releases.
Because the C code is deterministic, making Cython a build time dependency and then pinning an exact Cython version with it is entirely useless, because you can just generate the exact same C code on your side once and ship it. One dependency less, lots of user side complexity avoided. So, the only case we're talking about here is allowing different (usually newer) Cython versions to build your code.
If you ship the C file, then you know what you get and you don't depend on whatever Cython version users have installed on their side. You avoid the maintenance burden of having to respond to bug reports for seemingly unrelated C code lines or bugs in certain Cython versions (which users will rarely mention in their bug reports).
If, instead, you use a recent Cython version at package build time, then you avoid bit rot in the generated C code, but you risk build failures on user side due to users having a buggy Cython version installed (which may not have existed when you shipped the package, so you couldn't exclude it from the dependency range). Or your code may fail to compile with a freshly released Cython due to incompatible language changes in the new version. However, if those (somewhat exceptional) cases don't happen, then you may end up with a setting in which your code adapts also to newer environments, by using a recent Cython version automatically and generated C code that already knows about the new environment. That is definitely an advantage.
Basically, for maintained packages, I consider shipping the generated C code the right way. Less hassle, easier debugging, better user experience. For unmaintained packages, regenerating the C code at build time can extend the lifetime of the package to newer environments for as long as it does not run into failures due to incompatible Cython compiler changes (so you trade one compatibility level for another one).
The question is whether the point at which a package becomes unmaintained can ever be clear enough to make the switch. Regardless of which way you choose, as with all code out there, at some point in the future someone will have to do something, either to your package/code or to your build setup, in order to prevent fatal bit rot. But using Cython in the first place should at least ease the pain of getting over that point when it occurs.