Next.js Instrumentation can not import and resolve the node-bindings module.

Link to the code that reproduces this issue

https://github.com/bugs-report/nextjs-issue-64471

To Reproduce

First, install a node-binding package, like the @napi-rs/tar, which provides the rust bindings and .node bytecode module.

npm i @napi-rs/tar

And then enable the next.js instrumentation with the official document

In next.config.js

/** @type {import("next").NextConfig} */
const nextConfig = {
  reactStrictMode: true,
  experimental: {
    instrumentationHook: true,
  },
};

module.exports = nextConfig;

In instrumentation.ts, import the node-binding module

import tar from '@napi-rs/tar';

export function register() {
  console.log(tar.Entry)
}

Then run project in dev, it crashed

 ✓ Starting...
 ○ Compiling /instrumentation ...
 ⨯ ./node_modules/@napi-rs/tar-win32-x64-msvc/tar.win32-x64-msvc.node
**Module parse failed: Unexpected character '�' (1:2)**
**You may need an appropriate loader to handle this file type, currently no loaders are configured to process this file. See https://webpack.js.org/concepts#loaders**
(Source code omitted for this binary file)

Import trace for requested module:
./node_modules/@napi-rs/tar-win32-x64-msvc/tar.win32-x64-msvc.node
./node_modules/@napi-rs/tar/index.js
Error: An error occurred while loading instrumentation hook: Cannot find module 'E:\frontend-projects\reproduction-app\.next\server\instrumentation'

Current vs. Expected behavior

It should import the node-bindings module in instrumentation.ts

Provide environment information

Operating System:
  Platform: win32
  Arch: x64
  Version: Windows 10 Pro
  Available memory (MB): 36670
  Available CPU cores: 8
Binaries:
  Node: 20.10.0
  npm: N/A
  Yarn: N/A
  pnpm: N/A
Relevant Packages:
  next: 14.2.1-canary.4 // Latest available version is detected (14.2.1-canary.4).
  eslint-config-next: N/A
  react: 18.2.0
  react-dom: 18.2.0
  typescript: 5.1.3
Next.js Config:
  output: N/A

Which area(s) are affected? (Select all that apply)

Not sure

Which stage(s) are affected? (Select all that apply)

next dev (local)

Additional context

No response

Start with the linked reproduction repository, next.config.js, and instrumentation.ts, then run the documented next dev setup with @napi-rs/tar. Trace how the instrumentation hook compiles and resolves the native .node module, using the reported webpack parse error as the failure point. Done means the import works in instrumentation.ts without the module parse or instrumentation loading errors.