script.js

jQuery( function ( $ ) {

    const blockMainThread = function ( ms ) {
        console.info( `blocking for ${ms} ms.` );
        const startTime = performance.now();
        while ( performance.now() - startTime < ms ) {
            continue;
        }
    };

    $( () => {
        blockMainThread( 1000 );

        $( window ).on( 'load', () => {
            blockMainThread( 1000 );
        } );

        $( document.body ).on( 'click', () => {
            blockMainThread( 1000 );
        } );
    } );

} );

try-jquery-callback.php

<?php
/**
 * Plugin Name: Try jQuery Callback
 * Description: Testing if Lighthouse is attributing slow code to jQuery or the underlying plugin code that is using jQuery.
 */

add_action(
	'wp_enqueue_scripts',
	static function () {
		wp_enqueue_script( 'try-jquery-callback', plugin_dir_url( __FILE__ ) . '/script.js', array( 'jquery' ), filemtime( __DIR__ . '/script.js' ) );
	}
);

When analyzing page load with Lighthouse, unfortunately it is blaming jquery.js for the TBT and not script.js as it should be:

Unfortunately, jQuery is also blamed by the Long Animation Frames API:

In the performance profile, it's clear that jQuery isn't actually to blame.

Compare jQuery:

With the code from my plugin: