Did you found any solution? I’m facing a similiar problem.
$ npm run gcp-build
> institutional-cms@0.4.2 gcp-build
> strapi build
Building your admin UI with development configuration...
● Webpack █████████████████████████ building (62%) 2/2 entries 2985/3106 dependencies 516/1465 modules 374 active
node_modules\date-fns\differenceInWeeks\index.js
ModuleNotFoundError: Module not found: Error: Can't resolve '@strapi/icons/CarretDown' in 'C:\Users\xxx\www\xxx-cms\strapi\node_modules\@strapi\design-system\dist\Select'
Did you mean 'CarretDown.js'?
BREAKING CHANGE: The request '@strapi/icons/CarretDown' failed to resolve only because it was resolved as fully specified
(probably because the origin is strict EcmaScript Module, e. g. a module with javascript mimetype, a '*.mjs' file, or a '*.js' file where the package.json contains '"type": "module"').
The extension in the request is mandatory for it to be fully specified.
Add the extension to the request.