This document specifies the behavior of the transformer so it can be re-implemented (e.g. on top of ts-morph) without re-deriving the rules from the test fixtures. It is a behavioral spec, not an architectural one — it says what must happen for any given input, not how the current implementation does it.
The reference implementation lives in src/transformer.ts, src/exports-symbol-tree.ts, and src/typescript-helpers.ts. The fixtures under tests/test-cases/ are the ground truth — anything below that disagrees with a fixture is wrong.