These rules are situational, depending on the tools you are using.
storybook + react-testing-library
If you use storybook and/or react-testing-library, disabling certain rules to the overrides for these files can be helpful. These rules are good in your production code, but they create unnecessary pain in stories and tests.
Project root TypeScript files
TypeScript files in the root of your project require special treatment because they’re different than project code. These are the most common rule conflicts I’ve run into.
Vitest
If you use the ESLint vitest plugin with ESLint 8.57.0, you need to extend legacy-recommended.
Also, if you’re like me and use a test folder in the root of your project to contain your test configuration files, you should include that, as well.