When I use typescript 5, I get the error in compiler mjs (cjs is ok):
Error: Debug Failure. Unhandled SyntaxKind: ImportClause.

This setting is ok when I use typescript 4
(only get wran: DeprecationWarning: 'createImportDeclaration' has been deprecated since v4.8.0. Decorators are no longer supported for this function. Callers should switch to an overload that does not accept a 'decorators' parameter.)

tsc-multi.json

{
  "targets": [
    { "extname": ".mjs", "module": "ESNext", "moduleResolution": "NodeNext" },
    { "extname": ".js", "module": "CommonJS", "moduleResolution": "Node" }
  ],
  "projects": ["."]
}