"Smart" (content) entity type base in Drupal 8/9/10?

Annotation_MyModuleEntityType.php

<?php

declare(strict_types = 1);

namespace Drupal\my_module_entity\Annotation;

use Drupal\Core\Entity\Annotation\EntityType;
use Drupal\Core\StringTranslation\TranslatableMarkup;
use Drupal\my_module_entity\Entity\MyModuleEntityType as MyModuleEntityTypeClass;

/**
 * Defines a my_module entity type annotation object.
 *
 * @Annotation
 */
final class MyModuleEntityType extends EntityType {

  /**
   * {@inheritdoc}
   */
  public $entity_type_class = MyModuleEntityTypeClass::class;

  /**
   * {@inheritdoc}
   */
  public $group = 'my_module_entity';

  /**
   * {@inheritdoc}
   */
  public function get() {
    $this->definition['group_label'] = new TranslatableMarkup('My Module Entity', [], ['context' => 'Entity type group']);

    return parent::get();
  }

}

Entity_MyModuleEntityType.php

<?php

declare(strict_types = 1);

namespace Drupal\my_module_entity\Entity;

use Drupal\Component\Utility\NestedArray;
use Drupal\Core\Entity\ContentEntityType;
use Drupal\entity\Menu\DefaultEntityLocalTaskProvider;
use Drupal\entity\Routing\DefaultHtmlRouteProvider;
use Drupal\entity\UncacheableEntityAccessControlHandler;
use Drupal\my_module_entity\Access\EntityPermissionProvider;
use Drupal\my_module_entity\Form\MyModuleEntityDeleteForm;
use Drupal\my_module_entity\Form\MyModuleEntityForm;
use Drupal\my_module_entity\MyModuleEntityListBuilder;
use Drupal\my_module_entity\MyModuleEntityViewBuilder;
use Drupal\my_module_entity\Storage\MyModuleEntityStorage;
use Drupal\views\EntityViewsData;

/**
 * Generic entity type definition for My Module entities.
 */
class MyModuleEntityType extends ContentEntityType {

  /**
   * {@inheritdoc}
   */
  protected $common_reference_target = TRUE;

  /**
   * Constructs a new object.
   *
   * @param array $definition
   *   Array of properties and values.
   */
  public function __construct(array $definition) {
    // Provide sane defaults for all entity types.
    $defaults = [
      'entity_keys' => [
        // It seems all revisionable entity has to have a numerical identifier
        // otherwise system collapse with "Field storage definition for '' could
        // not be found.". The UUID of an entity cannot be used as an id either.
        'id' => 'id',
        'label' => 'name',
        'uuid' => 'uuid',
        'owner' => 'uid',
        'published' => 'published',
        // We need to have language code to all our entities because it is
        // required by things like sub path aliases.
        'langcode' => 'langcode',
        // @todo This should be only set if the entity is revisionable.
        'revision' => 'revision_id',
      ],
      // @todo This should be only set if the entity is revisionable.
      'revision_metadata_keys' => [
        'revision_user' => 'revision_user',
        'revision_created' => 'revision_created',
        'revision_log_message' => 'revision_log_message',
      ],
      'handlers' => [
        'access' => UncacheableEntityAccessControlHandler::class,
        'permission_provider' => EntityPermissionProvider::class,
        'storage' => MyModuleEntityStorage::class,
        'view_builder' => MyModuleEntityViewBuilder::class,
        'list_builder' => MyModuleEntityListBuilder::class,
        'form' => [
          'default' => MyModuleEntityForm::class,
          'delete' => MyModuleEntityDeleteForm::class,
        ],
        'route_provider' => ['html' => DefaultHtmlRouteProvider::class],
        'local_task_provider' => ['default' => DefaultEntityLocalTaskProvider::class],
      ],
    ];
    // DI is not available here.
    /** @var \Drupal\Core\Extension\ModuleHandlerInterface $module_handler */
    $module_handler = \Drupal::service('module_handler');
    if ($module_handler->moduleExists('views')) {
      $defaults['handlers']['views_data'] = EntityViewsData::class;
    }
    $definition = NestedArray::mergeDeepArray([$defaults, $definition]);
    /* @noinspection PhpUnhandledExceptionInspection */
    parent::__construct($definition);

    $this->base_table = $this->base_table ?? $definition['id'];
    // @see https://www.drupal.org/project/drupal/issues/3198925
    // #DrupalFootgun
    if ($this->isTranslatable()) {
      $this->data_table = $this->data_table ?? $definition['id'] . '_field_data';
    }
    if ($this->isRevisionable()) {
      $this->revision_table = $this->revision_table ?? $definition['id'] . '_revision';
      $this->show_revision_ui = TRUE;
    }
    if ($this->isTranslatable() && $this->isRevisionable()) {
      $this->revision_data_table = $this->revision_data_table ?? $definition['id'] . '_field_revision';
    }
  }

}