fix(60563): treat JSDoc implements tag as identifier in non-emitting …

…heritage clause

src/compiler/utilities.ts

@@ -10483,6 +10483,7 @@ function isIdentifierInNonEmittingHeritageClause(node: Node): boolean {
     if (node.kind !== SyntaxKind.Identifier) return false;
     const heritageClause = findAncestor(node.parent, parent => {
         switch (parent.kind) {
+            case SyntaxKind.JSDocImplementsTag:
             case SyntaxKind.HeritageClause:
                 return true;
             case SyntaxKind.PropertyAccessExpression:
@@ -10492,7 +10493,8 @@ function isIdentifierInNonEmittingHeritageClause(node: Node): boolean {
                 return "quit";
         }
     }) as HeritageClause | undefined;
-    return heritageClause?.token === SyntaxKind.ImplementsKeyword || heritageClause?.parent.kind === SyntaxKind.InterfaceDeclaration;
+    if (heritageClause === undefined) return false;
+    return isJSDocImplementsTag(heritageClause) || heritageClause.token === SyntaxKind.ImplementsKeyword || heritageClause.parent.kind === SyntaxKind.InterfaceDeclaration;
 }
 
 /** @internal */

tests/baselines/reference/importTag23.errors.txt

@@ -0,0 +1,21 @@
+/b.js(6,14): error TS2420: Class 'C' incorrectly implements interface 'I'.
+  Property 'foo' is missing in type 'C' but required in type 'I'.
+
+
+==== /a.ts (0 errors) ====
+    export interface I {
+        foo(): void;
+    }
+
+==== /b.js (1 errors) ====
+    /**
+     * @import * as NS from './a'
+     */
+
+    /** @implements {NS.I} */
+    export class C {}
+                 ~
+!!! error TS2420: Class 'C' incorrectly implements interface 'I'.
+!!! error TS2420:   Property 'foo' is missing in type 'C' but required in type 'I'.
+!!! related TS2728 /a.ts:2:5: 'foo' is declared here.
+

tests/baselines/reference/importTag23.symbols

@@ -0,0 +1,19 @@
+//// [tests/cases/conformance/jsdoc/importTag23.ts] ////
+
+=== /a.ts ===
+export interface I {
+>I : Symbol(I, Decl(a.ts, 0, 0))
+
+    foo(): void;
+>foo : Symbol(I.foo, Decl(a.ts, 0, 20))
+}
+
+=== /b.js ===
+/**
+ * @import * as NS from './a'
+ */
+
+/** @implements {NS.I} */
+export class C {}
+>C : Symbol(C, Decl(b.js, 0, 0))
+

tests/baselines/reference/importTag23.types

@@ -0,0 +1,19 @@
+//// [tests/cases/conformance/jsdoc/importTag23.ts] ////
+
+=== /a.ts ===
+export interface I {
+    foo(): void;
+>foo : () => void
+>    : ^^^^^^    
+}
+
+=== /b.js ===
+/**
+ * @import * as NS from './a'
+ */
+
+/** @implements {NS.I} */
+export class C {}
+>C : C
+>  : ^
+

tests/cases/conformance/jsdoc/importTag23.ts

@@ -0,0 +1,16 @@
+// @checkJs: true
+// @allowJs: true
+// @noEmit: true
+
+// @filename: /a.ts
+export interface I {
+    foo(): void;
+}
+
+// @filename: /b.js
+/**
+ * @import * as NS from './a'
+ */
+
+/** @implements {NS.I} */
+export class C {}