Is it a good practices to add tests files in the tsconfig.json exclude field?

I often see "exclude": ["**/*.test.ts", "**/*.test.tsx"] in project tsconfig file.

Sometimes there is a tsconfig.json without this but another tsconfig.build.json which override this file and add this exclusion.

My questions are:

• what are the pros and cons of doing so?
• Is it considered as a good practice?