Inconsistent behavior between `tsc` and `tsgo` for `@ts-expect-error` directive placement

[cartond]

There appears to be an inconsistency in how tsc and tsgo handle the placement of @ts-expect-error directives when dealing with TS2769 (No overload matches this call) errors.

import { reduce } from 'lodash';

export function foo(state: any) {
	// tsc is happy with @ts-expect-error here
	// @ts-expect-error FIXME (TS2769)  No overload matches this call.; Remove this comment to see full error message
	return reduce(
		{ foo: 'bar' },
		(fuzz: number) => {
			return fuzz;
		},
		// tsgo is happy with @ts-expect-error here
		{}
	);
}

Repo to see the error with: https://github.com/cartond/tsgo-ts-expect-err-repro

[muglug]

Single file reproducer

// @filename: /src/index.ts
import { reduce } from './lodash';

export function foo(state: any) {
	// tsc is happy with @ts-expect-error here
	// @ts-expect-error FIXME (TS2769)  No overload matches this call.; Remove this comment to see full error message
	return reduce(
		{ foo: 'bar' },
		(fuzz: number) => {
			return fuzz;
		},
		// tsgo is happy with @ts-expect-error here
		{}
	);
}

// @filename: /src/lodash.d.ts
export interface List<T> {
    [index: number]: T;
    length: number;
}

export type MemoListIterator<T, TResult, TList> = (prev: TResult, curr: T, index: number, list: TList) => TResult;

export type MemoObjectIterator<T, TResult, TList> = (prev: TResult, value: T, key: string, collection: TList) => TResult;

export declare function reduce<T, TResult>(collection: T[] | null | undefined, callback: MemoListIterator<T, TResult, T[]>, accumulator: TResult): TResult;

export declare function reduce<T, TResult>(collection: List<T> | null | undefined, callback: MemoListIterator<T, TResult, List<T>>, accumulator: TResult): TResult;

export declare function reduce<T extends object, TResult>(collection: T | null | undefined, callback: MemoObjectIterator<T[keyof T], TResult, T>, accumulator: TResult): TResult;

export declare function reduce<T>(collection: T[] | null | undefined, callback: MemoListIterator<T, T, T[]>): T | undefined;

export declare function reduce<T>(collection: List<T> | null | undefined, callback: MemoListIterator<T, T, List<T>>): T | undefined;

export declare function reduce<T extends object>(collection: T | null | undefined, callback: MemoObjectIterator<T[keyof T], T[keyof T], T>): T[keyof T] | undefined;