I'm well aware, but this is not just import attributes. It's using import attributes syntax to trigger a transform of the importing module, in addition to changing the behavior of the exporting module.
More concise than my previous reply: that’s just moving the same outcome around in time. If a fully runtime-only import attribute would result in inlining a static-at-build-time value where its export is called, this is just inlining it sooner. That seems fine to me unless it doesn’t fit the import attribute use case. In which case… don’t voluntarily use it?