Wrong file chosen when comparing case sensitivity for import/no-unresolved

I came across a situation where a file named "OWNERS" and a file named "Owners.jsx" in the same directory caused the "import/no-unresolved" rule to report a case mismatch when another module imported "Owners". Removing or renaming the file named "OWNERS" prevents the error. This behavior can be reproduced with the following minimal example:

Setup

Given the following files in a directory:

package.json:

{
  "devDependencies": {
    "eslint": "^8.5.0",
    "eslint-plugin-import": "^2.25.3"
  }
}

.eslintrc.yml:

parserOptions:
  ecmaVersion: 2015
  sourceType: module
plugins:
  - import
rules:
  import/no-unresolved: 2

src/Foo.js:

export default function Foo() {
}

src/Bar.js:

import Foo from "./Foo";

export default function Bar() {
  return Foo();
}

src/FOO:

(contents are irrelevant)

Action

Run in a shell:

yarn install
yarn run eslint src

Expected behavior

No errors should be reported.

Actual behavior

An error is reported:

/path/to/example/src/Bar.js
  1:17  error  Casing of ./Foo does not match the underlying filesystem  import/no-unresolved

✖ 1 problem (1 error, 0 warnings)

Additional info

• As mentioned at the top of the issue, if the file at src/FOO is removed from the example setup, running yarn run eslint reports no errors, as expected.
• The problem is reproducible on macOS 10.15.7 on a case-insensitive APFS volume, but not on Linux on a case-sensitive volume. This suggests file system case sensitivity is a necessary condition for the problem.

Reproduce the issue with src/Foo.js, src/Bar.js, and src/FOO using the provided package.json and .eslintrc.yml, then run yarn run eslint src on macOS or another case-insensitive filesystem. Trace how import/no-unresolved selects the matching file; done means ./Foo resolves without a casing error while both similarly named files remain present.