What version of Hugo are you using (hugo version)?
hugo v0.134.0+extended linux/amd64 BuildDate=unknown
Does this issue reproduce with the latest release?
Yes
Description
Hugo creates subdirectories that do not correspond with the structure of the content directory.
Example:

In en-us, the file foobar (linked from each of content/blog/test/index.md and content/blog/test/index.en-US.md) is located on a different subdirectory.
The corresponding HTML output does not reflect that (content of public/en-us/blog/test/index.html):
<p><a href="foobar">foobar</a></p>
Reproduction
Clone https://github.com/myOmikron/hugo-example
Run hugo