@rchl After updating from 7.1.3 to 7.1.5 server tracing in my project is gone. I tried 7.1.10 as well.

"@sentry/node": "7.45.0",
"@sentry/tracing": "7.45.0",

['@nuxtjs/sentry', {ignore: ['node_modules']}],

Revert module to 7.1.3 and check if it's working again.

Reverted to 7.1.3 and it works.

You haven't given me a lot to work with but you can try to run with debug option enabled

sentry: {
  config: {
    debug: true
  }
}

and compare logs in the terminal with the working and non-working module versions.

@rchl after many tests, I can't reproduce problem stable. Tracing randomly disappears after some rebuilds of project.
7.1.3 works stable.

You haven't given me a lot to work with

Of course I can send to you any info you needed.

you can try to run with debug option enabled

In cases when traces don't sending, debug log is empty.
Can it be issue with reducing bundle size feature?