This resource id definition appears not to be needed since it is not referenced from anywhere. Having id definitions, even if unused, is not necessarily a bad idea since they make working on layouts and menus easier, so there is not a strong reason to delete these.
The unused resource check can ignore tests. If you want to include resources that are only referenced from tests, consider packaging them in a test source set instead.
You can include test sources in the unused resource check by setting the system property lint.unused-resources.include-tests =true, and to exclude them (usually for performance reasons), use lint.unused-resources.exclude-tests =true.
Issue id: UnusedIds
IntelliJ IDEA 2023.3, Qodana for Android 2023.3, Qodana for JVM 2023.3
Android, 2022.3.1 Beta 2