I encountered the problem of not being able to import files from workspace packages (monorepo), in my case it was the @some/common package, complaining that this is not supported in the ts file.

strapi:build: cache bypass, force executing 9df377beb679af49
strapi:build: [WARN] [@strapi/strapi]: The NODE_ENV is not set to production. This may result in unexpected behavior.
strapi:build: ⠋ Compiling TS src/api/healthcheck/controllers/healthcheck.ts:4:38 - error TS1479: The current file is a CommonJS module whose imports will produce 'require' calls; however, the referenced file is an ECMAScript module and cannot be imported with 'require'. Consider writing a dynamic 'import("@some/common")' call instead.
@dbbs/strapi:build: To convert this file to an ECMAScript module, change its file extension to '.mts', or add the field "type": "module" to '/apps/strapi/package.json'.
strapi:build:
strapi:build: import { SettingServiceClient } from '@some/common'

my tsconfig configuration:

{
   "extends": [
     "@strapi/typescript-utils/tsconfigs/server"
   ],
   "compilerOptions": {
     "rootDir": ".",
     "module": "NodeNext",
     "target": "ESNext",
     "moduleResolution": "NodeNext",
     "outDir": "dist",
     "noImplicitAny": false,
     "allowJs": true,
     "composite": false,
     "declaration": false
   },
   "include": [
     "./",
     "./**/*.ts",
     "./**/*.mts",
     "./**/*.js",
     "src/**/*.json"
   ],
   "exclude": [
     "node_modules/",
     "build/",
     "dist/",
     ".cache/",
     ".tmp/",
     "src/admin/",
     "**/*.test.*",
     "src/plugins/**"
   ]
}