By default, the jsdoc/type-formatting rule fixes this:

/** @type {import("typedoc").TypeDocOptions} */

To this:

/** @type {import('typedoc').TypeDocOptions} */

It is possible for users to set the stringQuotes option to "single" or "double" to customize this behavior. However, the rule should default to "double", since that matches the defaults of Prettier, which is the most popular formatter in the JavaScript/TypeScript ecosystem.

In my opinion, this JSDoc plugin should not be creating its own formatting opinions that disagree with Prettier, as it fractures the ecosystem more than it already is. Furthermore, it seems likely that a lot (maybe even most?) of eslint-plugin-jsdoc users will also be using Prettier, so it seems desirable to keep the two in sync.