False positive `unused-variable` for `TYPE_CHECKING` imports

[zenlyj]

Bug description

When allow-global-unused-variables is set to false in the configuration, the unused-variable warning is raised for imports made under TYPE_CHECKING guard clauses. This behavior seems inconsistent with unused-import, which is not raised for such cases.

# test.py
# pylint: disable=missing-module-docstring

from typing import TYPE_CHECKING

if TYPE_CHECKING:
    import math  # [unused-variable]

Configuration

[tool.pylint.variables]
allow-global-unused-variables=false

Command used

pylint test.py

Pylint output

************* Module test
test.py:6:4: W0612: Unused variable 'math' (unused-variable)

Expected behavior

No warnings raised.

Pylint version

pylint 3.0.0b1
astroid 3.0.0a2
Python 3.8.10 (default, Nov 14 2022, 12:59:47)
[GCC 9.4.0]

OS / Environment

WSL2 Ubuntu 20.04 LTS

Additional dependencies

No response