[Regression] Module not found to url() function (sass) when compiling

[rtritto]

What version of Next.js are you using?

12.0.3

What version of Node.js are you using?

14.17.0

What browser are you using?

Chrome

What operating system are you using?

Windows

How are you deploying your application?

Vercel

Describe the Bug

From next v12.0.3-canary.2, special functions of sass , like url, aren't compiled correctly.

Actual Behavior

ready - started server on 0.0.0.0:3000, url: http://localhost:3000
error - ./pages/style.scss:4:0
Module not found: Can't resolve './data:application/font-woff;charset=utf-8;base64'

Import trace for requested module:
./pages/style.scss
./pages/_app.js

https://nextjs.org/docs/messages/module-not-found
wait  - compiling...
error - ./pages/style.scss:4:0
Module not found: Can't resolve './data:application/font-woff;charset=utf-8;base64'

Import trace for requested module:
./pages/style.scss
./pages/_app.js

https://nextjs.org/docs/messages/module-not-found

Expected Behavior

Compiling done.

To Reproduce

1. yarn init -y
2. yarn set version berry
3. yarn add next@canary react react-dom sass
4. Create pages/_app.js file:

import './style.scss'

5. Create pages/style.scss file:

@font-face {
  src: url(data:application/font-woff;charset=utf-8;base64) format('woff');
}

6. yarn next

OR (my use case)

1. Clone material-ui + next example
2. yarn set version berry
3. yarn add @mui/material@5.0.4 next@canary sass videojs-font
4. Create pages/style.scss file:

@import 'videojs-font/scss/icons';

5. Add in pages/_app.js file on first line:

import './style.scss'

6. yarn next

[rtritto]

Similar #30895

[rtritto]

Related to update of mini-css-plugin at v2 in #30617.

FYI @sokra @ijjk @timneutkens

[rtritto]

Should help: asset modules guide

[balazsorban44]

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