When you write [None] * 10, Python knows that it will need a list of exactly 10 objects, so it allocates exactly that.
When you use a list comprehension, Python doesn’t know how much it will need. So it gradually grows the list as elements are added. For each reallocation it allocates more room than is immediately needed, so that it doesn’t have to reallocate for each element. The resulting list is likely to be somewhat bigger than needed.
You can see this behavior when comparing lists created with similar sizes:
>>> sys.getsizeof([None]*15)
184
>>> sys.getsizeof([None]*16)
192
>>> sys.getsizeof([None for _ in range(15)])
192
>>> sys.getsizeof([None for _ in range(16)])
192
>>> sys.getsizeof([None for _ in range(17)])
264
You can see that the first method allocates just what is needed, while the second one grows periodically. In this example, it allocates enough for 16 elements, and had to reallocate when reaching the 17th.