[K/JS] feat: add logic under the flag for strict implicit export generating inside d.ts files.

compiler/cli/cli-common/src/org/jetbrains/kotlin/cli/common/arguments/K2JSCompilerArguments.kt

@@ -207,6 +207,13 @@ class K2JSCompilerArguments : CommonCompilerArguments() {
     )
     var generateDts: Boolean by FreezableVar(false)
 
+
+    @Argument(
+        value = "-Xstrict-implicit-export-types",
+        description = "Generate strict types for implicitly exported entities inside d.ts files. Available in IR backend only."
+    )
+    var strictImplicitExportType: Boolean by FreezableVar(false)
+
     @GradleOption(DefaultValues.BooleanTrueDefault::class)
     @Argument(value = "-Xtyped-arrays", description = "Translate primitive arrays to JS typed arrays")
     var typedArrays: Boolean by FreezableVar(true)

compiler/cli/cli-js/src/org/jetbrains/kotlin/cli/js/K2JsIrCompiler.kt

@@ -503,6 +503,9 @@ class K2JsIrCompiler : CLICompiler<K2JSCompilerArguments>() {
 
         configuration.put(JSConfigurationKeys.FRIEND_PATHS_DISABLED, arguments.friendModulesDisabled)
 
+        configuration.put(JSConfigurationKeys.GENERATE_STRICT_IMPLICIT_EXPORT, arguments.strictImplicitExportType)
+
+
         val friendModules = arguments.friendModules
         if (!arguments.friendModulesDisabled && friendModules != null) {
             val friendPaths = friendModules