That bug is from auctex 13, is fixed, and I can verify that tex-site.el is present in auctex 14.
Hopefully the auctex-devel folks can shed more light? -- Thanks, --Raman(I Search, I Find, I Misplace, I Research) ♉ Id: kg:/m/0285kf1 🦮 LOC: https://id.loc.gov/authorities/names/n97059241.html