Before You File a Bug Report Please Confirm You Have Done The Following...

• I have tried restarting my IDE and the issue persists.
• I have updated to the latest version of the packages.
• I have searched for related issues and found none that matched my issue.
• I have read the FAQ and my problem is not listed.

Playground Link

https://typescript-eslint.io/play/#ts=5.1.6&fileType=.ts&code=CYUwxgNghgTiAEAzArgOzAFwJYHtXwxilQGdEcYBbAQVQE8BhAIwAowmAueFl4KDKF2J0AlPAC8APnjCRIofQDcAWABQhYmQo16zHnwELRRidIDea%2BPDgZkMfAaiKrAehfwA8gGk1AXxEqqmqgkLAIKOjYeAREpORUtIxMHjAAcsgQEGyc8KgZEPAAPty8-IIy9GJSFaLyNYEacdqJzCnpmfplRnXCpvBm8JbWILb28I7ObvAAqqRQiAg2dvg4iBXwAAbCGwR0AA4gwPAAblAQyCAAdH4BakA&eslintrc=N4KABGBEBOCuA2BTAzpAXGUEKQAIBcBPABxQGNoBLY-AWhXkoDt8B6Jge1tieQEMAZolrRE%2BWNCbpIiaNA7RI4MAF8QKoA&tsconfig=N4KABGBEDGD2C2AHAlgGwKYCcDyiAuysAdgM6QBcYoEEkJemy0eFYDAruuGAL4g9A&tokens=true

Repro Code

declare function transformAnyCb(cb: ((data: any) => any)): any;
transformAnyCb((data: any): any => {
  return data;  // OK
});

declare function transformAnyCbOrNull(cb: null | ((data: any) => any)): any;
transformAnyCbOrNull((data: any): any => { 
  return data; // Unsafe return of an `any` typed value.
});

ESLint Config

module.exports = {
  parser: "@typescript-eslint/parser",
  rules: {
    "@typescript-eslint/no-unsafe-return":"error"
  },
};

tsconfig

{
  "compilerOptions": {
    "strict": true
  }
}

Expected Result

I typed the callback to allow any as a return value. So the any to any converter should be fine.

Actual Result

ts-eslint is unhappy with

Unsafe return of an any typed value.

Additional Info

No response