In make.powerapps.com open the table screen, then choose Properties in the Table Properties box. Then in the popup scroll to the bottom and open Advanced Options. Towards the bottom there is the checkbox for 'Can be taken offline'. Uncheck that, export your solution again, and it should import without this error.

In my experience its caused by the checkbox 'Can be taken offline'. This must be DESELECTED for any tables that are being imported in to a Dataverse for Teams environment. Microsoft started turning this option on by default for new tables about a year ago. AFAIK D4T environments do not support offline mode. I just had this come up again and hoping this will act as a reminder for next time!

Full error for me: Solution "XYZ_1_0_0_117_managed.zip" failed to import: ImportAsHolding failed with exception :No rows could be found for OptionSet with id e31907e5-e67d-4961-87fd-9ef4e296fbba if OptionSet were published