Run & review this pull request in StackBlitz Codeflow.

Sorry to disturb, but I'm not able to understand how to access virtual files in runtime (within a server route/util)

Once you are on v3.15 (not released), you would do in a module:

import { addServerTemplate, defineNuxtModule } from 'nuxt/kit'

export default defineNuxtModule({
  setup () {
    addServerTemplate({
      filename: '#my-module/test.js',
      getContents () {
        return 'export const test = 123'
      },
    })
  },
})

... and then in a runtime file:

import { test } from '#my-module/test.js'

export default eventHandler(() => {
  return test
})

Once you are on v3.15

Ah! So there is still something else missing other than the addServerTemplate in v3.14

does this support typescript?