polymer build is not working for windows 10 and node >= v15

[my-ashworld]

Polymer 3.0 fails in windows 10 and node 15, but works in Windows 10 and node 14 if we use bundle option

Steps to regenerate issue :

1. create new folder example: mkdir my-app
2. go to my-app folder: cd my-app
3. run polymer init
4. select polymer-3-starter-kit from that. [i.e. 3].
5. update the build attribute of polymer.json as below:

"builds": [
        {
            "name": "es6-bundled",
            "js": {
              "minify": false,
              "compile": false
            },
            "css": {
              "minify": false
            },
            "html": {
              "minify": false
            },
            "bundle": true,
            "addServiceWorker": false,
            "addPushManifest": false
        }
    ]

5. Run polymer build and check if its working.
   Expected output: single js file with all the dependent code.
6. then exclude one file from bundle. Update the build attribute of polymer.json as below:

      "builds": [
       {
           "name": "es6-bundled",
           "js": {
             "minify": false,
             "compile": false
           },
           "css": {
             "minify": false
           },
           "html": {
             "minify": false
           },
           "bundle": {
              "excludes": ["./src/my-icon.js"]
            },
           "addServiceWorker": false,
           "addPushManifest": false
       }
   ]
   

[Note: Refer exclude attribute description here => https://polymer-library.polymer-project.org/3.0/docs/tools/polymer-json#overview]
[Note: It should be excludes not exclude https://github.com/Polymer/tools/blob/2f5749613d1ecf5a396345b2888fe620b539e9e6/packages/project-config/src/builds.ts#L90]
7. try to run: polymer build. build fails below error:

error: [cli.main]   Promise rejection: Error: Could not load file:///c%3A/projects/polymer-test/src/my-icons.js (imported by file:///c%3A/projects/polymer-test/src/my-app.js): ENOENT: no such file or directory, open 'file:///c%3A/projects/polymer-test/src/my-icons.js'
error: [cli.main]   Error: Could not load file:///c%3A/projects/polymer-test/src/my-icons.js (imported by file:///c%3A/projects/polymer-test/src/my-app.js): ENOENT: no such file or directory, open 'file:///c%3A/projects/polymer-test/src/my-icons.js'
    at C:\Users\ashlesh.ajay\AppData\Roaming\nvm\v15.0.0\node_modules\polymer-cli\node_modules\rollup\dist\rollup.js:20561:19
    at runMicrotasks (<anonymous>)
    at processTicksAndRejections (node:internal/process/task_queues:93:5)
    at async Promise.all (index 13)
    at async Promise.all (index 95)

[stale]

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