TS7: `@extends` is ignored when the heritage is a call expression (Base.extend())

### 🔎 Search Terms

`extends js TS7 jsdoc`

nothing seemed directly related

### 🕗 Version & Regression Information

```
"typescript-7": "npm:typescript@7.1.0-dev.20260826.1"
```

### ⏯ Playground Link

https://github.com/NullVoxPopuli-ai-agent/typescript-go-jsdoc-extends-call-heritage

### 💻 Code

https://github.com/NullVoxPopuli-ai-agent/typescript-go-jsdoc-extends-call-heritage

```js
// @ts-check

/**
* @template T
*/
class Base {
/** @returns {T} */
get value() {
throw new Error();
}
/** @returns {typeof Base} */
static extend() {
return this;
}
}

/** @extends {Base} */
class ViaCall extends Base.extend() {}

/** @extends {Base} */
class ViaIdentifier extends Base {}

/** @type {string} */
const a = new ViaIdentifier().value; // ok in both

/** @type {string} */
const b = new ViaCall().value; // error in TS 7 only
```

### 🙁 Actual behavior

```
Version 7.1.0-dev.20260826.1
repro.js:18:23 - error TS8026: Expected Base type arguments; provide these with an '@extends' tag.

18 class ViaCall extends Base.extend() {}
~~~~~~~~~~~~~

Found 1 error in repro.js:18
```

### 🙂 Expected behavior

no error in TS7

### Additional information about the issue

_No response_

Start with the linked reproduction and its repro.js example, then run it against the cited TypeScript 7.1.0-dev build to confirm the TS8026 diagnostic on ViaCall. Compare the Base.extend() heritage case with the working Base identifier case and locate the JSDoc @extends handling involved. Done means the call-expression case produces no error while the existing behavior remains intact.

Written by the indexing model from the issue text.