Declaration files imports/exports from non-existing *.js files when outExtension is *.mjs

[ComLock]

If Options are as follows:

{
	dts: true,
	format: [ 'esm' ],
	outExtension() {
		return {
				js: '.mjs'
			}
		}
	}
}

The generated *.d.ts files will import/export from non-existant *.js files rather than the existing *.mjs files.

But even that would be weird/wrong, shouldn't it actually import/export from other *.d.ts files, not *.js files which doesn't even contain types?

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[ComLock]

npx tsc --emitDeclarationOnly produces import/export without extensions.