@rollup/plugin-typescript showing incorrect error after v12.1.1

[mallio]

• Rollup Plugin Name: @rollup/plugin-typescript
• Rollup Plugin Version: 12.1.1
• Rollup Version: 4.18.0
• Operating System (or Browser): MacOS
• Node Version: 18.20.1
• Link to reproduction (⚠️ read below): https://replit.com/@mtomalley/rollup-plugin-repro#rollup.config.js

Expected Behavior

Should build properly when the typescript 'declarationDir' is inside the same directory as the output 'file'.

Actual Behavior

Throws error:

[!] (plugin typescript) RollupError: [plugin typescript] @rollup/plugin-typescript: Path of Typescript compiler option 'declarationDir' must be located inside the same directory as the Rollup 'file' option.

Additional Information

Looking at the code, it seems like the last change in this commit to undo a regression broke this: cc55c44

On that it is checking that 'file' is inside 'declarationDir' which is undesired and counter to the error message.

[andreiduca]

same as #1790