The suggestions for include and exclude is independent, no saying you should set both like this.
Here from TS docs:
exclude only changes which files are included as a result of the include setting.
Yes, most of the time we can set only include: ["src"], but somehow for some reason if you need to apply a difference layout strategy for your codebase, then you should be careful the deeper node_modules inside src. (in practice, this may vary depending on the layout strategy).
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The suggestions for include and exclude is independent, no saying you should set both like this.
Here from TS docs:
Yes, most of the time we can set only
include: ["src"], but somehow for some reason if you need to apply a difference layout strategy for your codebase, then you should be careful the deeper node_modules insidesrc. (in practice, this may vary depending on the layout strategy).