Referencing external dependency via `package.json` works for ESM, but not CJS

Version

v20.5.1

Platform

Linux vali 6.4.6-76060406-generic #202307241739169092810522.04~d567a38 SMP PREEMPT_DYNAMIC Tue A x86_64 x86_64 x86_64 GNU/Linux

Subsystem

No response

What steps will reproduce the bug?

Clone https://gist.github.com/remcohaszing/25c719651d340d9170dd75428dbcef8e

Given the following files:

// package.json
{
  "imports": {
    "#path": {
      "default": "path"
    }
  }
}

// index.cjs
require('#path')

// index.mjs
await import('#path')

Now run both scripts.

How often does it reproduce? Is there a required condition?

It reproduces consistently.

What is the expected behavior? Why is that the expected behavior?

Both scripts run and output nothing.

What do you see instead?

Running node index.mjs works fine, but node index.cjs throws:

node:internal/modules/cjs/loader:1018
        throw e;
        ^

TypeError [ERR_INVALID_URL_SCHEME]: The URL must be of scheme file
    at new NodeError (node:internal/errors:405:5)
    at fileURLToPath (node:internal/url:1397:11)
    at finalizeEsmResolution (node:internal/modules/cjs/loader:1059:20)
    at Module._resolveFilename (node:internal/modules/cjs/loader:1011:16)
    at Module._load (node:internal/modules/cjs/loader:901:27)
    at Module.require (node:internal/modules/cjs/loader:1115:19)
    at require (node:internal/modules/helpers:130:18)
    at Object.<anonymous> (/home/remco/Downloads/foo/index.cjs:1:1)
    at Module._compile (node:internal/modules/cjs/loader:1233:14)
    at Module._extensions..js (node:internal/modules/cjs/loader:1287:10) {
  code: 'ERR_INVALID_URL_SCHEME'
}

Node.js v20.5.1

Referencing a relative path works fine though.

Additional information

There was some discussion in this Twitter thread.

Reproduce the issue using the gist's package.json, index.cjs, and index.mjs, then trace CommonJS resolution through node:internal/modules/cjs/loader, especially finalizeEsmResolution. Done means the package.json imports mapping to the built-in path works from both scripts without ERR_INVALID_URL_SCHEME.