I followed your instructions and didn’t get the same error, but I understand what you meant.

Feel free to tell me if I did something diffent.

1. Cloned the Vite.js in TypeScript example repo from gitHub
2. Copied dashboard and shared-theme folders from gitHub and pasted them into the src folder

Here is solution

3. Removed all .js files from the dashboard and shared-theme folders.
4. Imported Dashboard into main.tsx

import App from "./dashboard/Dashboard";

And it worked! So you need to remove all .js files.