Webpack 5 cache - typings not cached

Bug report

What is the current behavior?
d.ts files are not emitted after removing the output folder and running webpack again.
I use ts-loader and have set declaration: true and outDir: 'dist' in tsconfig.json.

If the current behavior is a bug, please provide the steps to reproduce.

Run webpack build for the first time - bundle.js and typings are emitted. Remove 'dist' folder and run webpack again.

webpack.config.js:

{
  mode: isDevelopment ? 'development' : 'production',
  entry: {
    main: ['./src/index.tsx'],
  },
  output: {
    filename: 'bundle.js',
    path: path.resolve(__dirname, 'dist'),
    publicPath: '/',
  },
  cache: {
    type: 'filesystem',
    buildDependencies: {
      sources: [path.resolve(process.cwd(), 'src') + '/'],
      tsConfig: [path.resolve(process.cwd(), 'tsconfig.json')],
      config: [__filename]
    },
  },
  module: {
    rules: [
      {
        test: /\.tsx?$/,
        include: path.join(__dirname, 'src'),
        use: {
          loader: 'ts-loader'
        }
      },
      {
        test: /\.jsx?$/,
        include: path.join(__dirname, 'src'),
        use: 'babel-loader',
      },
    ],
  },
  resolve: {
    extensions: ['.ts', '.tsx', '.js', '.jsx'],
  },
};

What is the expected behavior?
I expect idempotent behavior - set of files emitted by webpack build is the same regardless if the cache is utilized or not.

Other relevant information:
webpack version: 5.37.1
Node.js version: 14.15.4
Operating System: Ubuntu 20.04
Additional tools: ts-loader: 9.2.2, typescript: 4.0.3

---

This issue was moved from webpack/webpack#13465 by @alexander-akait. Original issue was by @MBelniak.

Start with the webpack.config.js filesystem cache settings, tsconfig.json, and the ts-loader integration. Run the described build, remove dist, and run it again to compare cached and uncached output. Done means the second build emits the same bundle.js and .d.ts files as the first.