`restoreImportExtension` is not applied to bundle files when bundle.type: "module"

`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`:

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

this should be:

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