no-unused-modules: ignore imports in files listed in ignoreExports

Hello,

I've faced with a problem that it's impossible to warn about unused modules in case the module has imports only to test files, for instance.

**Example**

Suppose, we have a simple file structure like:
```plain
.
├── src/
│ └── do-something/
│ ├── do-something.js
│ └── do-something.test.js
└── .eslintrc.js
```
`do-something.js` imported only inside `do-something.test.js` for tests, obviously.

At the same time files with name `*.test.js` are ignored by `import/no-unused-modules` rule in .eslintrc.js:
```js
// .eslintrc.js
module.exports = {
...
settings: {
"import/extensions": [".js"]
},
plugins: ['import'],
rules: {
'import/no-unused-modules': [
2,
{
src: ['src'],
unusedExports: true,
ignoreExports: ['**/*.test.js'],
},
],
},
}
```

Finally, `do-something.js` has no imports anywhere, except in ignored file with tests of itself. So, it's better to delete `do-something.js` file and everything related to it.

Is there any way to do something like that in the current version?

Start by reproducing the example with .eslintrc.js, src/do-something/do-something.js, and src/do-something/do-something.test.js, focusing on the import/no-unused-modules rule and its ignoreExports setting. Trace how imports from ignored files affect unused-module reporting. Done means the source module is reported as unused when its only import is from an ignored test file, with tests covering this configuration.

Written by the indexing model from the issue text.