Before You File a Bug Report Please Confirm You Have Done The Following...

• I have tried restarting my IDE and the issue persists.
• I have updated to the latest version of the packages.
• I have searched for related issues and found none that matched my issue.
• I have read the FAQ and my problem is not listed.

Playground Link

https://typescript-eslint.io/play/#ts=5.1.3&fileType=.tsx&code=MYewdgzgLgBNCuAzRMC8MDeAoGNEhAC4YByErAXyywHoAqOmAFQAsBLCGAQ2GAFMADlE4QQAWz5R2YAOYwANmwDWfTAAFFYJXChJEFGHRpY%2BADwEgATrETwwwKG3DdegqAGVdyABRdiGPAJiaEs2WRgKAEpMHBhLSXhLMG5KIA&eslintrc=N4KABGBECmAeAu0B2ATAzpAXGA2pADgDYCuA5gJZKYAC8AnvtGgMYBO5%2B8AtE4ZfAHpW0ZgHsAtuOQpoKSAF0wIAL5A&tsconfig=N4KABGBEDGD2C2AHAlgGwKYCcDyiAuysAdgM6QBcYoEEkJemy0eAcgK6qoDCAFutAGsylBm3TgwAXxCSgA&tokens=false

Repro Code

const stuff = {
  foo: ''
}

/** This accepts something like {@link stuff} */
export function acceptStuff(a: { foo: string }) {
  return a
}

ESLint Config

{
  "extends": ["plugin:@typescript-eslint/recommended"] 
}

tsconfig

{
  "compilerOptions": {
    "strictNullChecks": true
  }
}

Expected Result

I'd expect here stuff to be counted as used

Actual Result

An error is reported:

'stuff' is assigned a value but never used. 1:7 - 1:12

Additional Info

I'd like to make those cross-file @links to work without having to suppress the lint rule:
https://github.com/statelyai/xstate/blob/42bfd0a30d74e1c5820728220a00db692023f1f8/packages/core/src/createActor.ts#L815-L821

I want to avoid introducing runtime imports and import type { fromObservable } from "./actors/observable" etc would work here. But I get a lint error when using that.