Test case:

// entrypoint.js
await import("./foo.js").catch(() => {});
await import("./foo.js");

// foo.js
throw 1;

When we call module.Evaluate() for the first dynamic import:

• Step 8 of Evaluate() calls InnerModuleEvaluation(module)
• Step 13.a of InnerModuleEvaluation does ? module.ExecuteModule()
  • module.ExecuteModule() returns an abrupt completion, so we return early without going to step 16.b.viii (which is the only place in the spec that sets module.[[CycleRoot]])
• Step 9 of Evaluate sets module.[[Status]] to ~evaluated~ and module.[[EvaluationError]] to the throw completion.

When we call module.Evaluate() for the second dynamic import:

• Step 3 of Evaluate() does "If module.[[Status]] is either ~evaluating-async~ or ~evaluated~, set module to module.[[CycleRoot]]".
• [[CycleRoot]] was never set on module, so it's ~empty~.
• Step for tries to read [[TopLevelCapability]] from it, which doesn't make sense because it's not a module record.

Step-by-step debugger for the first import: https://nicolo-ribaudo.github.io/es-module-evaluation/#s=QQo%3D&c=&a=Cg%3D%3D&f=QQ%3D%3D