Questions - Are these config settings valid?

import tseslint, { configs as tsEslintConfigs } from 'typescript-eslint'
import pluginImport from 'eslint-plugin-import'

export function configImports() {
  const typeScriptExtensions = ['.ts', '.cts', '.mts', '.tsx']
  const allExtensions = [...typeScriptExtensions, '.js', '.jsx', '.mjs', '.cjs']

  const ruleOverrides = {
    'import/no-unresolved': 2,
    // TypeScript compilation already ensures that named imports exist in the referenced module
    'import/named': 0,
    'import/extensions': [
      'error',
      'ignorePackages',
      {
        js: 'always', // extension is always required on these files
        cjs: 'always',
        mjs: 'always',
        jsx: 'always',
        ts: 'never', // extension is never required on these files
        tsx: 'never'
      }
    ]
  }

  return tseslint.config({
    name: 'Imports',
+ // #1 no ts* in root, valid general assumption?
    files: ['*.{js,cjs,mjs}', '**/*.{js,cjs,mjs,jsx,ts,cts,mts,tsx}'],
    extends: [pluginImport.flatConfigs.recommended],
    rules: ruleOverrides,
    settings: {
      'import/extensions': allExtensions,
      'import/external-module-folders': ['node_modules', 'node_modules/@types'],
      'import/parsers': {
        '@typescript-eslint/parser': typeScriptExtensions
      },
      'import/resolver': {
+ // #2 (not?)wise to put node and typescript in same config?
        node: {
+ // #3 includes all JS and TS in node definition
          extensions: allExtensions,
+ // #4 paths guaranteed to be `folder/**` ? 
          paths: ['.', 'dist', 'src'],
+ // #5 Is this redundant?
          moduleDirectory: ['node_modules'],
+ // #6 can't find documentation. is resolvePluginsRelativeTo deprecated/invalid?
          resolvePluginsRelativeTo: '.', 
+ // #7 project valid for node if tsconfig has allowJs=true?
          project: 'tsconfig.json'
        },
        typescript: {
          extensions: typeScriptExtensions,
          paths: ['src'], // no TS in root or dist
          moduleDirectory: ['node_modules'], // redundant?
          // always try to resolve types under `<root>@types`
          alwaysTryTypes: true,
+ // #8 valid to use an array? ['tsconfig.json','tsconfig.utils.json']
          project: 'tsconfig.json'
        }
      }
    }
  })
}