fix(es/module): Fix resolving of .js files (#8480)

**Related issue:**

 - vercel/next.js#56144

crates/swc/tests/fixture/issues-5xxx/5214/1/output/input1.js

@@ -1,2 +1,2 @@
-import styles from "./src/foo.bar.baz";
+import styles from "./src/foo.bar.baz.js";
 console.log(styles);

crates/swc_ecma_transforms_module/src/path.rs

@@ -161,13 +161,19 @@ where
                 false
             };
 
+            let is_resolved_as_js = if let Some(ext) = target_path.extension() {
+                ext == "js"
+            } else {
+                false
+            };
+
             let is_exact = if let Some(filename) = target_path.file_name() {
                 filename == orig_filename
             } else {
                 false
             };
 
-            if !is_resolved_as_index && !is_exact {
+            if !is_resolved_as_js && !is_resolved_as_index && !is_exact {
                 target_path.set_file_name(orig_filename);
             } else if is_resolved_as_ts && is_exact {
                 if let Some(ext) = Path::new(orig_filename).extension() {

crates/swc_ecma_transforms_module/tests/paths/pack-1682/1/input/config.json

@@ -0,0 +1,7 @@
+{
+    "baseUrl": ".",
+    "paths": {
+        "@/*": ["*"]
+    },
+    "inputFile": "utils/test.js"
+}

crates/swc_ecma_transforms_module/tests/paths/pack-1682/1/input/db/PrismaClientProvider.js

@@ -0,0 +1,17 @@
+import { PrismaClient } from "@/db/client";
+
+class PrismaClientProvider {
+  prisma;
+
+  constructor() {
+    this.prisma = new PrismaClient({
+      datasources: {
+        db: {
+          url: "",
+        },
+      },
+    });
+  }
+}
+
+export default new PrismaClientProvider();

crates/swc_ecma_transforms_module/tests/paths/pack-1682/1/input/db/client/index-browser.js

@@ -0,0 +1,2 @@
+
+Object.defineProperty(exports, "__esModule", { value: true });

crates/swc_ecma_transforms_module/tests/paths/pack-1682/1/input/utils/test.js

@@ -0,0 +1,9 @@
+import PrismaClientProvider from "@/db/PrismaClientProvider";
+
+export default function setupTests() {
+  const context = {};
+
+  beforeEach(() => {
+    context.prisma = PrismaClientProvider.prisma;
+  });
+}

crates/swc_ecma_transforms_module/tests/paths/pack-1682/1/output/index.ts

@@ -0,0 +1,7 @@
+import PrismaClientProvider from "db/PrismaClientProvider";
+export default function setupTests() {
+    const context = {};
+    beforeEach(()=>{
+        context.prisma = PrismaClientProvider.prisma;
+    });
+}