Should an sdist/MANIFEST.in include docs and tests?

What should really be included in an sdist via MANIFEST.in? Besides the
obvious files required for a functioning package (Anything not caught by
the default rules required for the package to function that is) and
obviously LICENSE.txt and similar.

A package's source tree, more often than not, includes other files such as
documentation, tests, examples, a random assortment of other text files,
etc. Should docs & tests, in particular, be included in an sdist via
MANIFEST.in? Should other files be added too? Or maybe the sdist should be
kept to a minimum?

This is not clearly discussed in the packaging guide:
https://packaging.python.org/guides/distributing-packages-using-setuptools/#manifest-in.
The sampleproject (https://github.com/pypa/sampleproject) does seem to
include tests (Well a no-op test) and doesn't include them in the sdist.

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