Alternative to rewriteRelativeImportExtensions & allowImportingTsExtensions

Nobody has claimed this yet.

### 🔍 Search Terms

"rewriteRelativeImportExtensions", "allowImportingTsExtensions", "extension', "rewrite", "tsc"

### ✅ Viability Checklist

- [x] This wouldn't be a breaking change in existing TypeScript/JavaScript code
- [x] This wouldn't change the runtime behavior of existing JavaScript code
- [x] This could be implemented without emitting different JS based on the types of the expressions
- [x] This isn't a runtime feature (e.g. library functionality, non-ECMAScript syntax with JavaScript output, new syntax sugar for JS, etc.)
- [x] This isn't a request to add a new utility type: https://github.com/microsoft/TypeScript/wiki/No-New-Utility-Types
- [x] This feature would agree with the rest of our Design Goals: https://github.com/Microsoft/TypeScript/wiki/TypeScript-Design-Goals

### ⭐ Suggestion

Although the recent `rewriteRelativeImportExtensions` tsc option is a big step forward with the more and more needed feature of rewriting `.ts` extensions to `.js` when compiling with tsc, it suffers of some drawbacks (may emit shims, false-positives, developer de-responsabilisation, ...) and limitations imposed by the very reasonable [Typescript design goals](https://github.com/microsoft/TypeScript/wiki/TypeScript-Design-Goals) or other things well described by Ryan Cavanaugh in https://github.com/microsoft/TypeScript/issues/49083#issuecomment-1435399267.
The older option `allowImportingTsExtensions` is, for its part, a workaround to permit run-in-place usages (directly executing TS sources, with no compilation, as if it was a JS file), that didn't exist at the TS creation time.

Today, I want to propose a solution way more generic I never seen before in any conversations around these features/needs. What is complex and incertain for the compiler here? Something very trivial for a human: determining which string literals (please note: "string literals") in the TS source code are paths pointing to TS files that, once built, will point to JS files. Really transforming such strings is not a big deal, but determining which ones is, because it may depends on a huge amount of configurations, alias, module resolver and other wild things. So, if it's so simple for a human, why not asking him/her to bring this knowledge to the compiler?

So, here is the `// @ts-rewrite-ts-extension` comment (the name doesn't matter at this point, and my English is definitely improvable). The main and unique goal of it, is indicating to tsc that it should transform the nearby literal string ending with `.ts` to `.js` before doing any treatments on this string (also for other members of this family: `.tsx`, `.mts`, or `.cts` to their "j" counterpart). Why I keep talking about string literals and not about paths? Because it absolutely doesn't matter and will permit the developer to handle its own cases, even dynamic imports, explicitly and with no runtime shim.
An indirect consequence is, if this transformation occurs before the `allowImportingTsExtensions: false` check (TS5097) in the tsc process, this option doesn't need to be turned on anymore to allow importing `.ts` extensions, as they will be seen as `.js` (and valid) by this check. It's totally in the spirit of the TS5097 error to forbid clearly invalid paths and to allow those possibly valid once built.

This idea is now yours, improve and refine it or maybe even throw it away. 🙂

### 📃 Motivating Example

ESM `import` (or `export from`):
```ts
// two lines form
// @ts-rewrite-ts-extension
import * from './foo.ts';

// single line
import * from './foo.ts'; // @ts-rewrite-ts-extension
```

CJS `require`:
```ts
const lib = require('./foo.ts'); // @ts-rewrite-ts-extension
```

ESM functional `import()`:
```ts
const dynamic = await import('./foo.ts'); // @ts-rewrite-ts-extension

// with a simple string
const filepath = './foo.ts'; // @ts-rewrite-ts-extension
...
const dynamic = await import(filepath);

// with a constructed string
let filepath = BASE_PATH;
...
filepath += 'foo.ts'; // @ts-rewrite-ts-extension
...
const dynamic = await import(filepath);
```

Why not a block form in which all string literals will be transformed?
```ts
// @ts-rewrite-ts-extension-begin
import * from './foo1.ts';
import * from './foo2.ts';
import * from './foo3.ts';
// @ts-rewrite-ts-extension-end
```

No matter the reason why the developer wants to rewrite the extension, any eligible literal can be transformed:
```ts
// module specifier
import * from '#blah/foo.ts'; // @ts-rewrite-ts-extension

// really anything
console.log('./foo.ts'); // @ts-rewrite-ts-extension
```

### 💻 Use Cases

1. What do you want to use this for?
Creating TS projects that can run-in-place in Node, but also buildable with tsc and distributed as npm packets, with a unique code base.

2. What shortcomings exist with current approaches?
See the suggestion block

3. What workarounds are you using in the meantime?
tsx because it doesn't impose the Node Typescript restriction on extensions, and more recently tried `rewriteRelativeImportExtensions`.

4. Other improvements around this proposition:
- When used on non-eligible string literals, i.e. a string not ending by a `.ts` extension, an error may be emitted by tsc, because it's a clear mistake. Bad usage example:
```ts
// Error TSXXXX: Why the hell you want to transform an inexistant .ts extension?
import * from './foo.js'; // @ts-rewrite-ts-extension
```
- When used on lines with multiple string literals, an error may also be thrown to avoid any ambiguities.
```ts
// Error TSXXXX: Ambiguous @ts-rewrite-ts-extension usage, multiple strings can be affected
console.log('bar', './foo.ts'); // @ts-rewrite-ts-extension
```

The proposal concerns tsc's handling of rewriteRelativeImportExtensions, allowImportingTsExtensions, string literals, and comment directives. Start by reviewing the compiler paths for these options and TS5097, then determine how the requested directive would interact with imports, require, dynamic import, and ordinary strings. Done would require an agreed design and coverage for the listed extension and directive forms.

Written by the indexing model from the issue text.