build fails with Q_IMPORT_QML_PLUGIN macro

When building project with QML module subdirectory which located at same or above level of directory hierarchy, build fails:

C:/Qt/Tools/mingw1120_64/bin/../lib/gcc/x86_64-w64-mingw32/11.2.0/../../../../x86_64-w64-mingw32/bin/ld.exe: CMakeFiles/testapp.dir/main.cpp.obj:main.cpp:(.text.startup+0xa): undefined reference to `qt_static_plugin_extramodulePlugin()'
collect2.exe: error: ld returned 1 exit status
ninja: build stopped: subcommand failed.
09:06:51: The process "C:\Qt\Tools\CMake_64\bin\cmake.exe" exited with code 1.
Error while building/deploying project testapp (kit: Desktop Qt 6.5.3 MinGW 64-bit)
When executing step "Build"

In docs stated:

Q_IMPORT_QML_PLUGIN(PluginName)
Ensures the plugin whose metadata-declaring class is named PluginName is linked into static builds.

also:

Note: When using static linking, it might be necessary to use Q_IMPORT_QML_PLUGIN to ensure that the QML plugin is correctly linked.

 
also Q_IMPORT_QML_PLUGIN used in latest QtCreator/QtDesignStudio code templates for new projects

But, without  Q_IMPORT_QML_PLUGIN(extramodulePlugin) project builds and run fine. Its unclean: does Q_IMPORT_QML_PLUGIN macro required at all? I suggest Q_IMPORT_QML_PLUGIN only required when NO_PLUGIN option used in qt_add_qml_module()