This issue is result of an incomplete fix for #2037.
Reposting my comment here for visibility:

I don't think the issue was fully fixed by #1997 as it only addresses object type destucturing, not including array types. You can see it in the code:
https://github.com/import-js/eslint-plugin-import/pull/1997/files#diff-7d2908b010ec724c0f3a0d7615cb91f4673d765d52c6ba6607501e23470f2966R85

I'm seeing this in the code with the version 2.28.1, which has the fix with #1997. Here is a code chunk I have:

export const [authUserLoading, authUserError] = createLoadingAndErrorSelectors(
  AUTH_USER
);

and here is the error I get:

error exported declaration 'undefined' not used within other modules import/no-unused-modules