OAuthAccountNotLinked Error when using different provider accounts with same email as EmailProvider

Environment

System:
OS: Windows 10 10.0.22621
CPU: (16) x64 Intel(R) Core(TM) i9-10885H CPU @ 2.40GHz
Memory: 2.26 GB / 15.75 GB
Binaries:
Node: 18.15.0 - C:\Program Files\nodejs\node.EXE
npm: 9.5.0 - C:\Program Files\nodejs\npm.CMD
Browsers:
Edge: Spartan (44.22621.1848.0), Chromium (114.0.1823.58)
Internet Explorer: 11.0.22621.1

Reproduction URL

https://github.com/dlamprey/nextauth

Describe the issue

Authentication with third-party providers such as Google and Facebook does not work if those accounts have the same email as previously authenticated using the EmailProvider. An error is displayed:

How to reproduce

├─┬ @next-auth/mongodb-adapter@1.1.3
│ └── next-auth@4.22.1 deduped
└── next-auth@4.22.1

With these providers: EmailProvider, GoogleProvider (or FacebookProvider, not in sample code)

1. Start with a clean database (I used MongoDB)
2. Login using EmailProvider (magic link) using an email address that is associated with your Google account
3. Log out (not required to duplicate the issue)
4. Login using Google with the account having the same email address as used in step 1.

Expected behavior

No error. A user with the same email address associated with different providers should be able to use any combination of providers to login. I would expect a separate user record to be created for each provider for such a user (regardless of there being a common email address. I do not expect the accounts be linked - just work independently.

Use Case that DOES Work:

1. Start with a clean database (I used MongoDB)
2. Login using Google
3. Log out
4. Log in using the EmailProvider using the email address associated with the Google account used in step 1.

Reproduce the flow with EmailProvider followed by GoogleProvider using the linked reproduction and a clean MongoDB database. Trace the provider-account and user lookup behavior responsible for OAuthAccountNotLinked, then verify that the selected same-email provider combinations follow the project's intended account-linking policy without producing the error.