As the title indicates, as of v13, Microbundle generates x.modern.css and x.module.css (and their source maps). The UMD build, however, seems to be safe from this as there is not a x.umd.css.
Here's a repo that one can use to reproduce: https://github.com/rschristian/microbundle-css-output
I've pushed a build to the repo for easier viewing.