--allowImportingTsExtensions allows TypeScript files to import each other with a TypeScript-specific extension like .ts, .mts, or .tsx.

This flag is only allowed when --noEmit or --emitDeclarationOnly is enabled, since these import paths would not be resolvable at runtime in JavaScript output files. The expectation here is that your resolver (e.g. your bundler, a runtime, or some other tool) is going to make these imports between .ts files work.