(A long time ago, I clearly remember it did. There's nothing about browsing files or participating in the effective forum that's called "Issues" which fundamentally requires JS.)
I hadn’t tried interacting in Issues without JS enabled in years, but I just tried to out of curiosity and successfully replied to an issue that way.
I must admit to finding myself quietly impressed that any place would be capable of reversing itself on a decision like that.
(A long time ago, I clearly remember it did. There's nothing about browsing files or participating in the effective forum that's called "Issues" which fundamentally requires JS.)