Error when loading browser-entry.mjs: Syntax error, "qs" does not provide an export named "default"

Environment

• Operating System: Linux
• Node Version: v20.19.4
• Nuxt Version: 3.18.1
• CLI Version: 3.27.0
• Nitro Version: 2.12.4
• Package Manager: yarn@4.2.2
• Builder: -
• User Config: devtools, modules, ui, colorMode, css, formkit, pinia, components, ssr, typo3
• Runtime Modules: @nuxt/ui@3.3.0, @pinia/nuxt@0.11.2, @t3headless/nuxt-typo3@2.2.1, @formkit/nuxt@1.6.9, @nuxtjs/storybook@9.0.0, @nuxt/test-utils/module@3.19.2, nuxt-viewport@2.3.1
• Build Modules: -

Reproduction

See https://github.com/andreaswolf/nuxt-issue-repro

Run yarn run vitest --project=e2e for a working test, yarn run vitest --project=e2e-nuxt will not work.

Describe the bug

Tests run fine without Nuxt/defineVitestProject. As soon as I use defineVitestProject(), there are two errors and the tests are not run anymore:

1. Error: Failed to import test file /home/aw/Kunden/fes/fes-cp-v11/frontend-v2/node_modules/@nuxt/test-utils/dist/runtime/browser-entry.mjs
   Caused by: SyntaxError: The requested module '/node_modules/qs/lib/index.js?v=c5ced9fb' does not provide an export named 'default'

2. TypeError: Cannot set properties of undefined (setting 'PROD')

The second issue (very likely) comes from setupEnv in vitest's setup-common.js. I can also open a separate issue for this.

Additional context

No response

Logs

Start with the failing yarn run vitest --project=e2e-nuxt reproduction and inspect @nuxt/test-utils/dist/runtime/browser-entry.mjs, focusing on its import of qs. Compare it with the working e2e project, then review Vitest's setup-common.js separately for the PROD error. Done means the Nuxt project tests run without either reported failure.