jsdoc: function param is inferred as implicit any when directly assigned to ` module.exports`

[TkDodo]

Steps to reproduce

Have a look here:

getsentry/sentry@1badd6a#diff-9d3502c4cc3a54cbfe7e32797921d4a8ab00d1bf275d59a6cc4d52b946f0e601R6-R13

Behavior with typescript@5.8

tsc shows no error

Behavior with tsgo

tsgo --version
Version 7.0.0-dev.20251124.1

tsgo --pretty
tests/js/test-balancer/index.js:13:18 - error TS7006: Parameter 'results' implicitly has an 'any' type.

13 module.exports = results => {

workaround

As a workaround, I have extracted the code to a separate function, annotated that and assigned it to module.exports. This works in both tsc and tsgo:

getsentry/sentry@c57752f

[jakebailey]

Similar to https://github.com/microsoft/typescript-go/blob/746dcca61304d14cc6e1f81314a3d739855e92be/testdata/baselines/reference/submodule/compiler/jsDeclarationEmitExportAssignedFunctionWithExtraTypedefsMembers.errors.txt.diff

It's likely the reparser is not handling generating the fake args/return types for the exports case