The attribute extends
(not extend
) specifies a class that should implement the interface javax.servlet.jsp.JspPage.
As the generated class name is not necessarily normed or straight-forward, it is not nice to extend another JSP. So extending has little value.
Implementing interfaces does not offer much value, as the JSP class cannot be reused (extended).
In fact JSPs main use should be for the View functionality of the MVC paradigm, where a servlet serves as Controller, and dispatches to the Vew / JSP, with data/Model in the attributes.
Instead of inheritance use POJOs (plain old java objects) to implement some general functionality. Such a class can be developed outside of a web container, for instance by writing unit tests: TDD, test driven development.
Also consider that a JSP can, as a servlet, forward or include another servlet/JSP.