The Best practices document states that the `/src` folder is a place only for PHP files. The problem I noticed is that some extensions put more detail to the Javascript side, for example MobileFrontend or PagePreviews use lots of JS code. Further more, those extensions use Webpack - building step that transforms src js files into compiled/minified code.
The webpack best practices state that the source code should go to `/src` folder, and the compilation artifacts to `/dist`, but that doesn't match the MediaWiki practices which states that JS code should live in the 'resources'.
Additionally, having a possibility to keep "new" js files in different place than `/resources` folder gives us an easy way to see which parts of the JS code are already ported, and which waits for the refactor.
Currently, Popups and MobileFrontend extensions have the JS code located in the `/src` folder, and the compilation artifacts stored in the `/resources/dist` folder.