The types are still broken. context.report(report); doesn't accept a ReportDescriptor.

import type { Rule } from 'eslint';

export function getReport(context: Rule.RuleContext) {
  const code = context.sourceCode;
  const report: Rule.ReportDescriptor = {
    messageId: '42',
    loc: code.getLocFromIndex(0),
  };
  context.report(report); // <--- Error
}

Originally posted by @Jason3S in #19414

See: https://stackblitz.com/edit/stackblitz-starters-m8ciayku?file=index.ts