[@typescript-eslint/no-unused-vars] Spread syntax is not recognized

[wangcch]

• I have tried restarting my IDE and the issue persists.
• I have updated to the latest version of the packages.
• I have read the FAQ and my problem is not listed.

Repro

{
  "parser": "@typescript-eslint/parser",
  "parserOptions": {
    "project": "./tsconfig.json"
  },
  "extends": [
    "eslint:recommended",
    "plugin:@typescript-eslint/recommended",
    "plugin:@typescript-eslint/recommended-requiring-type-checking",
    "plugin:react/recommended",
    "prettier",
    "prettier/@typescript-eslint",
    "plugin:prettier/recommended"
  ],
  "plugins": ["react", "react-hooks", "@typescript-eslint", "prettier"],
  "env": {
    "browser": true,
    "jest": true
  },
  "rules": {
    "no-unused-vars": "off",
    "no-global-assign": "off",
    "@typescript-eslint/no-floating-promises": "error",
    "@typescript-eslint/explicit-function-return-type": "off",
    "@typescript-eslint/ban-ts-comment": "warn",
    "@typescript-eslint/unbound-method": "warn",
    "@typescript-eslint/no-explicit-any": "off",
    "@typescript-eslint/no-unused-vars": "error",
    "react-hooks/rules-of-hooks": "error",
    "react-hooks/exhaustive-deps": "warn"
  },
  "settings": {
    "react": {
      "pragma": "React",
      "version": "detect"
    }
  }
}

export type DemoResult<T extends any[]> = {
  callback: (...args: T) => void;
};

Expected Result

nothing

Actual Result

'T' is defined but never used.eslint(@typescript-eslint/no-unused-vars)

Additional Info

Versions

package	version
@typescript-eslint/eslint-plugin	4.0.1
@typescript-eslint/parser	4.0.1
TypeScript	4.0.2
ESLint	7.8.1
node	12.8.3

[bradzacher]

Duplicate of #2449