Unable to import `@formkit/themes/tailwindcss` with TypeScript
Reproduction
https://codesandbox.io/s/goofy-currying-rnursq?file=/tailwind.config.ts
Describe the bug

Error message:
Cannot find module '@formkit/themes/tailwindcss' or its corresponding type declarations.ts(2307)
Environment
• OS: not related • Browser: not related • Version: ^1.0.0-beta.11-0dd967c
We'll need more information than this — what build tool are you use (nuxt/vite etc) what version of node. Ideally you could provide a reproduction.
Well I'm using nuxt 3, but I think the issue is platform / configuration agnostic. The problem is that there is no actual typescript type for it. Here is the test enviroment:
https://codesandbox.io/s/goofy-currying-rnursq?file=/tailwind.config.ts
For now you can use import tailwind from "@formkit/themes/dist/tailwindcss"; instead, there are typescript types for it, but they are being read by the package.json exports types, maybe something wrong there or nuxt does not read them correctly.
After looking it up it seens to not be a bug with formkit but with typescript itself as per #33079