support typescript option noUncheckedSideEffectImports

[Janpot]

Link to the code that reproduces this issue

https://github.com/stefanprobst/issue-next-no-unchecked-side-effect-imports

To Reproduce

1. clone repo and install dependencies
2. pnpm tsc --noEmit
3. see error message:

   app/layout.tsx:3:8 - error TS2307: Cannot find module './globals.css' or its corresponding type declarations.
   
   3 import "./globals.css";
   

Current vs. Expected behavior

should support typescript option noUncheckedSideEffectImports (introduced in v5.6)

probably needs .d.ts for .css imports

Provide environment information

Operating System:
  Platform: linux
  Arch: x64
  Version: #202403151937 SMP PREEMPT_DYNAMIC Fri Mar 15 19:52:22 UTC 2024
  Available memory (MB): 31401
  Available CPU cores: 16
Binaries:
  Node: 22.8.0
  npm: 10.8.2
  Yarn: 1.22.22
  pnpm: 9.9.0
Relevant Packages:
  next: 14.2.11 // Latest available version is detected (14.2.11).
  eslint-config-next: N/A
  react: 18.3.1
  react-dom: 18.3.1
  typescript: 5.6.2
Next.js Config:
  output: N/A

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

TypeScript

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

next build (local)

Additional context

This is a copy of #70106. Requested in #70165 (reply in thread)

The issue becomes more relevant now that the noUncheckedSideEffectImports option becomes default in the upcoming typescript major.