Preconditions

1. Pure Magento 2.4.1
2. Magento 2.4-develop

Steps to reproduce

1. Create simple product (in stock, qty bellow 0)
2. Copy sku of this simple
3. Go to System->Import. Choose Entity Type: Product, Import behaviour: Add/Update
4. Create an csv with following content (replace simple2 by your own)
   
5. Select File to import -> select created csv file.
6. Import.

Expected result

1. Imported simple product has Stock Status: In Stock (because it has Backorders: Allow Qty Bellow 0 so it's buyable)

Actual result

1. Simple product has Stock Status: Out of Stock

Please provide Severity assessment for the Issue as Reporter. This information will help during Confirmation and Issue triage processes.

• Severity: S0 - Affects critical data or functionality and leaves users without workaround.
• Severity: S1 - Affects critical data or functionality and forces users to employ a workaround.
• Severity: S2 - Affects non-critical data or functionality and forces users to employ a workaround.
• Severity: S3 - Affects non-critical data or functionality and does not force users to employ a workaround.
• Severity: S4 - Affects aesthetics, professional look and feel, “quality” or “usability”.