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The maintainer reproduced it: with no file header present, the text/plain path 500'd even with the bypass flags, while JSON creation was fine. He fixed it in PR #1379, released in v1.34.4, and the reporter confirmed "It's working for me".
So if POST /files/create?allowMissingFileHeader=true&allowMissingFileControl=true 500s on a raw NACHA body, upgrade to v1.34.4+. The working call looks like:
curl -XPOST 'https://example.com/files/create?allowMissingFileHeader=true&allowMissingFileControl=true' \
-H 'Content-Type: text/plain' --data-binary @file.achSource: https://github.com/moov-io/ach/issues/1378
Source: https://github.com/moov-io/ach/issues/1378