The phpcs action currently uses thenabeel/action-phpcs, which ... isn't actually maintained it seems.
In one of my own workflows I run phpcs on all files:
https://github.com/backdrop-contrib/i18n/blob/1.x-1.x/.github/workflows/code-checks.yml
With a custom reporter:
https://github.com/backdrop-contrib/i18n/blob/1.x-1.x/.github/misc/Github.php
(That reporter works better with GHA.)
But it also runs PHPStan, which might not be the right thing for every maintainer (and requires additional files, like phpstan.neon).
Here's one that combines phpcs and jshint (for projects with lots of custom JS):
https://github.com/backdrop-contrib/tinymce/blob/1.x-1.x/.github/workflows/code-checks.yml
Note that jshint also requires a .jshintrc file.