"Cannot find module" when using NPM subpaths

[radek-novak]

I have a private NPM package with following tsconfig

{
  "compilerOptions": {
    "incremental": true,
    "allowJs": true,
    "moduleResolution": "node",
    "module": "commonjs",
    "target": "es2019",
    "lib": ["ES2019"],
    "outDir": "./_dist",
    "sourceMap": true,
    "types": ["jest", "node", "@types/jest"],
    "typeRoots": ["./node_modules/@types", "typings"],
    "strict": true,
    "declaration": true,
    "skipLibCheck": true
  },
  "include": [ "./src/**/*", "typings"]
}

which has subpaths set up

// package.json
  "files": [
    "_dist"
  ],
  "main": "./_dist/index.js",
  "exports": {
    "./errors": "./_dist/errors",
  },
  "typesVersions": {
    "*": {
      "errors": [
        "./_dist/errors"
      ],
    }
  },

and I try to consume it from another node project

{
  "compilerOptions": {
    "incremental": true,
    "allowJs": true,
    "module": "commonjs",
    "target": "es2019",
    "lib": ["ES2019"],
    "outDir": "./built",
    "sourceMap": true,
    "typeRoots": ["./node_modules/@types", "./src/typings"],
    "strict": true,
    "skipLibCheck": true
  },
  "include": ["./src/**/*"]
}

When I try to run the consuming project with ts-node-dev it errors with:

Error: Cannot find module '<PROJECT_FOLDER>/node_modules>/@morressier/node-utils/_dist/errors'
    at createEsmNotFoundErr (node:internal/modules/cjs/loader:960:15)
    at finalizeEsmResolution (node:internal/modules/cjs/loader:953:15)
    at resolveExports (node:internal/modules/cjs/loader:482:14)
    at Function.Module._findPath (node:internal/modules/cjs/loader:522:31)
    at Function.Module._resolveFilename (node:internal/modules/cjs/loader:919:27)
    at Module.Hook._require.Module.require (<PROJECT_FOLDER>/node_modules>/require-in-the-middle/index.js:61:29)
    at require (node:internal/modules/cjs/helpers:102:18)
    at Object.<anonymous> (/Users/radeknovak/morressier/platform-gateway/src/services/core/events/index.ts:3:1)
    at Module._compile (node:internal/modules/cjs/loader:1101:14)
    at Module._compile (<PROJECT_FOLDER>/node_modules>/source-map-support/source-map-support.js:547:25)
    at Module.m._compile (/private/var/folders/hs/xhwwyqn51cd0_tdprbhr3qlh0000gn/T/ts-node-dev-hook-009601430136352729.js:69:33)
    at Module._extensions..js (node:internal/modules/cjs/loader:1153:10)
    at require.extensions..jsx.require.extensions..js (/private/var/folders/hs/xhwwyqn51cd0_tdprbhr3qlh0000gn/T/ts-node-dev-hook-009601430136352729.js:114:20)
    at require.extensions.<computed> (/private/var/folders/hs/xhwwyqn51cd0_tdprbhr3qlh0000gn/T/ts-node-dev-hook-009601430136352729.js:71:20)
    at Object.nodeDevHook [as .ts] (<PROJECT_FOLDER>/node_modules>/ts-node-dev/lib/hook.js:63:13)
    at Module.load (node:internal/modules/cjs/loader:981:32)
[ERROR] 09:26:05 Error: Cannot find module '<PROJECT_FOLDER>/node_modules>/@morressier/node-utils/_dist/errors'

I think my problem is different from #953 because I don't use paths nor baseUrl in neither the package nor the consuming node project, the consuming project typechecks with tsc --noEmit and it runs with regular node command.