I noticed that tsconfig.json not includes the "../server/**/*" at ./.nuxt/tsconfig.json file

{
  // https://nuxt.com/docs/guide/concepts/typescript
  "extends": "./.nuxt/tsconfig.json"

}

and this problem is fix at 4.2.1 or we can handle it by myself to change tsconfig.json.And this is also the solution for version 4.2.1.

{
  "references": [
    {
      "path": "./.nuxt/tsconfig.app.json"
    },
    {
      "path": "./.nuxt/tsconfig.server.json"
    },
    {
      "path": "./.nuxt/tsconfig.shared.json"
    },
    {
      "path": "./.nuxt/tsconfig.node.json"
    }
  ],
  "files": []
}