Typescript-Eslint Error

import { type Config } from "tailwindcss";

export default {
  content: ["./src/**/*.{js,ts,jsx,tsx}"],
  theme: {
    extend: {},
  },
  plugins: [],
} satisfies Config;

why does the tailwind.config.ts file need to be in typescript and written like this?
typescript-eslint gives a parsing error when I try to write it the normal way
/** @type {import('tailwindcss').Config} */
module.exports = {
...
}
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