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.

使用 gist 中的 package.json、index.cjs 和 index.mjs 重现该问题，然后跟踪 CommonJS 通过 node:internal/modules/cjs/loader 的解析过程，尤其是 finalizeEsmResolution。完成标准是：package.json 中映射到内置 path 的 imports 映射可从两个脚本中运行，且不会出现 ERR_INVALID_URL_SCHEME。