restoreImportExtension is not correctly adding extension for bundle files for some case (i.e., bundle.type: "module").
This output is not compatible for Node.js loader as ESM.

It generates when bundle.type: "module" with restoreImportExtension:

export { BaseAccount, ModuleAccount } from "./auth/v1beta1/auth";
export { MsgSend, MsgMultiSend } from "./bank/v1beta1/tx";

this should be:

export { BaseAccount, ModuleAccount } from "./auth/v1beta1/auth.js";
export { MsgSend, MsgMultiSend } from "./bank/v1beta1/tx.js";