From #13048 (comment) and as a continuation of #12766, the following causes unused local errors where marked when using --noUnusedLocals.
declare let props: any;
const {
children, // here!
active: _a, // here!
...rest,
} = props;
function foo() {
const {
children,
active: _a,
...rest,
} = props;
}
export const asdf = 123;

From #13048 (comment) and as a continuation of #12766, the following causes unused local errors where marked when using
--noUnusedLocals.