Named export 'tracer' not found in runtime

[vubogovich]

import { tracer } from 'dd-trace'; added automatically by VS Code fails in runtime with:

import { tracer } from "dd-trace";
         ^^^^^^
SyntaxError: Named export 'tracer' not found. The requested module 'dd-trace' is a CommonJS module, which may not support all module.exports as named exports.
CommonJS modules can always be imported via the default export, for example using:

import pkg from 'dd-trace';
const { tracer } = pkg;

    at ModuleJob._instantiate (node:internal/modules/esm/module_job:146:21)
    at async ModuleJob.run (node:internal/modules/esm/module_job:229:5)
    at async ModuleLoader.import (node:internal/modules/esm/loader:473:24)
    at async asyncRunEntryPointWithESMLoader (node:internal/modules/run_main:123:5)

Node.js v20.18.0

import tracer from 'dd-trace'; works well, also suggested by VS Code and the only import added automatically by WebStorm.

The critical part of the bug is the wrong import is not caught by TypeScript at the time of compilation so it's easy to break the production.

Seems to be related to #4070 (CC @Qard). Tested on lambda x86_64 and Windows 11.

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package.json with "type": "module"

tsconfig.json:

{
  "$schema": "https://json.schemastore.org/tsconfig",
  "compilerOptions": {
    "module": "node16",
    "moduleResolution": "node16",
    "lib": ["es2023"],
    "resolveJsonModule": true,
    "esModuleInterop": true,
    "target": "es2022",
    "strict": true,
    "noImplicitOverride": true,
    "noImplicitReturns": true,
    "outDir": "build"
  },
  "include": ["src"]
}

Transpiled code:

// Added automatically by VS Code
import { tracer } from "dd-trace";
tracer.init();

Minimal reproducible example