CSS `url()` imports resolve incorrectly when using matchResource (`!=!`) with `mini-css-extract-plugin`

[Mad-Kat]

Link to the code that reproduces this issue

DigitecGalaxus/next-yak#515

To Reproduce

1. Create a webpack loader that uses matchResource (!=!) syntax to emit CSS through mini-css-extract-plugin
2. Include a CSS url() reference to a relative asset (e.g. url(./image.png))
3. Build with next build --webpack
4. The url() path resolves against the wrong directory, resulting in broken asset references

Current vs. Expected behavior

Current: mini-css-extract-plugin's importModule ignores the matchResource from !=! requests, causing CSS url() imports to resolve against the original file's context instead of the matchResource path.

Expected: importModule should use the matchResource path for resolution, matching how webpack handles !=! requests elsewhere.

Fixed upstream in webpack/mini-css-extract-plugin#1162 (v2.10.2).

Provide environment information

N/A

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

Webpack

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

next build (local), next dev (local)

Additional context

The bundled mini-css-extract-plugin is at v2.4.4. The fix landed in v2.10.2.
This blocks any webpack loader using matchResource to emit CSS with relative url() references.

A PR to update the bundled version will follow.