yarn test fails in a new 0.76 app

Problem Description

Found on react-native-xaml CI, running yarn test on a new 0.76 application has a reference error. Test still passes but will break CI

ReferenceError: You are trying to import a file after the Jest environment has been torn down. From __tests__/App.test.tsx.

      at require (node_modules/react-native/Libraries/Utilities/Appearance.js:44:28)
      at getState (node_modules/react-native/Libraries/Utilities/Appearance.js:118:26)
      at subscribe (node_modules/react-native/Libraries/Utilities/useColorScheme.js:19:51)
      at subscribeToStore (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:6232:10)
      at commitHookEffectListMount (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:13038:26)
      at commitPassiveMountOnFiber (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:14461:11)
      at commitPassiveMountEffects_complete (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:14421:9)
      at commitPassiveMountEffects_begin (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:14408:7)
      at commitPassiveMountEffects (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:14396:3)
      at flushPassiveEffectsImpl (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:16287:3)
      at flushPassiveEffects (node_modules/react-test-renderer/cjs/react-test-renderer.development.js:16236:14)
      at node_modules/react-test-renderer/cjs/react-test-renderer.development.js:16051:9
      at workLoop (node_modules/react-test-renderer/node_modules/scheduler/cjs/scheduler.development.js:266:34)
      at flushWork (node_modules/react-test-renderer/node_modules/scheduler/cjs/scheduler.development.js:239:14)
      at Immediate.performWorkUntilDeadline [as _onImmediate] (node_modules/react-test-renderer/node_modules/scheduler/cjs/scheduler.development.js:533:21)
 PASS  __tests__/App.test.tsx (9.484 s)
  √ renders correctly (1892 ms)

Steps To Reproduce

1. Create a new 0.76 application
2. Run yarn and yarn test

Expected Results

yarn tests passes without a ReferenceError

CLI version

15.0.0

Environment

info Fetching system and libraries information...
System:
  OS: Windows 11 10.0.26100
  CPU: (8) x64 Intel(R) Core(TM) i7-9700K CPU @ 3.60GHz
  Memory: 35.57 GB / 63.85 GB
Binaries:
  Node:
    version: 18.18.0
    path: C:\Program Files\nodejs\node.EXE
  Yarn:
    version: 1.22.5
    path: C:\Program Files (x86)\Yarn\bin\yarn.CMD
  npm:
    version: 8.18.0
    path: ~\AppData\Roaming\npm\npm.CMD
  Watchman: Not Found
SDKs:
  Android SDK: Not Found
  Windows SDK:
    AllowDevelopmentWithoutDevLicense: Enabled
    AllowAllTrustedApps: Enabled
    Versions:
      - 10.0.17763.0
      - 10.0.18362.0
      - 10.0.19041.0
      - 10.0.22000.0
      - 10.0.22621.0
IDEs:
  Android Studio: AI-213.7172.25.2113.9014738
  Visual Studio:
    - 16.11.35325.158 (Visual Studio Enterprise 2019)
    - 17.11.35327.3 (Visual Studio Enterprise 2022)
Languages:
  Java:
    version: 11.0.16.1
    path: C:\Program Files\Eclipse Adoptium\jdk-11.0.16.101-hotspot\bin\javac.EXE
  Ruby: Not Found
npmPackages:
  "@react-native-community/cli":
    installed: 15.0.0
    wanted: 15.0.0
  react:
    installed: 18.3.1
    wanted: 18.3.1
  react-native:
    installed: 0.76.1
    wanted: 0.76.1
  react-native-windows:
    installed: 0.76.0
    wanted: 0.76.0
npmGlobalPackages:
  "*react-native*": Not Found
Android:
  hermesEnabled: true
  newArchEnabled: true
iOS:
  hermesEnabled: Not found
  newArchEnabled: Not found

Community Modules

No response

Target Platform Version

10.0.22621

Target Device(s)

Desktop

Visual Studio Version

Visual Studio 2022

Build Configuration

Debug

Snack, code example, screenshot, or link to a repository

No response

Reproduce the issue by creating a new React Native 0.76 application, running yarn, and then running yarn test. Start with tests/App.test.tsx and the Appearance.js/useColorScheme.js stack shown in the report. Done means yarn test completes without the post-teardown ReferenceError while the test still passes.