That’s not accurate. Assuming PEP 643, it is possible for an installer to read the PKG-INFO file from the sdist, confirm that it’s metadata 2.2 or later, confirm that Requires-Dist is not included in the Dynamic metadata field, and then reliably use those dependencies without doing a build.
But if any of those conditions isn’t true, you have to ask the backend. The setup.py file isn’t relevant, nor is pyproject.toml.