Repro

{
  "parser": "@typescript-eslint/parser",
  "plugins": ["@typescript-eslint"],
  "parserOptions": {
    "ecmaVersion": 2019,
    "sourceType": "module",
    "project": "./tsconfig.json"
  },
  "rules": {
    "@typescript-eslint/no-base-to-string": "error"
  }
}

declare function tag(xs: TemplateStringsArray, ...ys: unknown[]): void;
tag`${{}}`;

Expected Result
No lint errors because the tag does not necessarily stringify the interpolated values.

Actual Result
Lint error is reported.
2:7 error '{} will evaluate to '[Object object]' when stringified @typescript-eslint/no-base-to-string

Additional Info

Versions