[3.2.0] externalize-deps behavior changed from 3.1.8 - unable to import tailwindcss/plugin

[randName]

Describe the bug

In v3.1.8 this worked.

// vite.config.ts
import plugin from 'tailwindcss/plugin'

It is currently failing. Have verified that in the reproduction, if the vite version is set to "3.1.8" instead of "^3.1.8" it will not throw the error.

Update: have checked that this is also present on 3.2.0-beta.0 (using the same reproduction)

Reproduction

https://stackblitz.com/edit/vitejs-vite-dyzuez

Steps to reproduce

both dev and build fails

System Info

System:
    OS: Linux 5.0 undefined
    CPU: (8) x64 Intel(R) Core(TM) i9-9880H CPU @ 2.30GHz
    Memory: 0 Bytes / 0 Bytes
    Shell: 1.0 - /bin/jsh
  Binaries:
    Node: 16.14.2 - /usr/local/bin/node
    Yarn: 1.22.19 - /usr/local/bin/yarn
    npm: 7.17.0 - /usr/local/bin/npm
  npmPackages:
    vite: ^3.1.8 => 3.2.0

Used Package Manager

npm

Logs

✘ [ERROR] [plugin externalize-deps] Cannot find module '/home/projects/vitejs-vite-dyzuez/node_modules/tailwindcss/plugin' imported from /home/projects/vitejs-vite-dyzuez/vite.config.ts

    node_modules/esbuild/lib/main.js:1321:27:
      1321 │         let result = await callback({

Validations

• Follow our Code of Conduct
• Read the Contributing Guidelines.
• Read the docs.
• Check that there isn't already an issue that reports the same bug to avoid creating a duplicate.
• Make sure this is a Vite issue and not a framework-specific issue. For example, if it's a Vue SFC related bug, it should likely be reported to vuejs/core instead.
• Check that this is a concrete bug. For Q&A open a GitHub Discussion or join our Discord Chat Server.
• The provided reproduction is a minimal reproducible example of the bug.

[randName]

thanks, verified that adding .js extension works with 3.2.0 and will try to use that moving forward