The problem appears to be in importlib. I put in a breakpoint in the test just before it tries to import the module é. (At this point it has successfully imported a module called वमस in an earlier loop iteration.)

Then, in a different terminal console, I cd'd to the test directory and tried the import directly:
$ ls -l
total 0
drwxr-xr-x  3 xxxxxxxx  xxxxx  102 29 Jun 17:55 é
drwxr-xr-x  4 xxxxxxxx  xxxxx  136 29 Jun 17:55 वमस
$ ~/projects/cpython/python.exe
Python 3.10.0a0 (heads/master:a3ad95d, Jun 29 2020, 17:50:09)
[Clang 8.0.0 (clang-800.0.42.1)] on darwin
Type "help", "copyright", "credits" or "license" for more information.
>>> import वमस
>>> import é
Traceback (most recent call last):
  File "<stdin>", line 1, in <module>
ModuleNotFoundError: No module named 'é'

So for some reason, importlib is failing to import the é module. (The é/__init__.py is a zero-byte file.)

Adding Brett to nosy.