Link to the code that reproduces this issue

https://codesandbox.io/p/devbox/sparkling-water-g3ns6c?file=%2Fapp%2Flayout.tsx%3A2%2C19

To Reproduce

1. Click on Codesandbox.
2. Go to layout.tsx.
   When I load CSS using import "./app.css", it works fine. However, if I try to load it dynamically using const css = "./app.css" and then import(css), it doesn't work.

Current vs. Expected behavior

CSS is not loading when I try like this css = "./app.css" and then import(css).
but when I try like this import "./app.css" style work properly.

Provide environment information

Operating System:
  Platform: win32
  Arch: x64
  Version: Windows 10 Home
  Available memory (MB): 12200
  Available CPU cores: 4
Binaries:
  Node: 18.20.4
  npm: N/A
  Yarn: N/A
  pnpm: 8.15.4
Relevant Packages:
  next: 14.2.5 // There is a newer version (14.2.6) available, upgrade recommended!
  eslint-config-next: 14.2.5
  react: 18.3.1
  react-dom: 18.3.1
  typescript: 5.5.4
Next.js Config:
  output: N/A

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

create-next-app

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

next dev (local)

Additional context

I tested on 15.0.0-canary.130