Fixes #11759

PR Checklist

• Addresses an existing open issue: fixes Bug: [restrict-template-expressions] should check if superclass is ignored #11759
• That issue was marked as [accepting prs](https://github.com/typescript-eslint/typescript-eslint/issues?q=is%
  3Aopen+is%3Aissue+label%3A%22accepting+prs%22)
• Steps in Contributing were taken

Overview

This PR fixes an issue where the restrict-template-expressions rule incorrectly rejects derived class instances
in template literals when their base class is in the allow list.

Problem

Currently, when a base class is included in the allow option, derived classes extending it are still flagged as
errors, violating the Liskov Substitution Principle where subtypes should be substitutable for their supertypes.

Example:

// Configuration: { allow: [{ from: 'file', name: 'Base' }] }
class Base { }
class Derived extends Base { }
const bar = new Derived();
`${bar}`;  // Error: Invalid type "Derived"

Solution

Implemented recursive base type checking following the pattern established in the no-base-to-string rule:

1. Added hasBaseTypes() helper function to identify types with base types (Interface or Class)
2. Added isAllowedTypeOrBase() function that recursively checks if a type or its base types match the allow list
3. Included cycle detection using a Set to prevent infinite recursion
4. Updated recursivelyCheckType() to utilize the new base type checking mechanism

Changes

• packages/eslint-plugin/src/rules/restrict-template-expressions.ts: Added base type checking logic
• packages/eslint-plugin/tests/rules/restrict-template-expressions.test.ts: Added test case for inheritance
  scenario