Repository: create-react-app
Issue: Using SASS_PATH in .env triggers warnings in console
Labels: needs triage,issue: bug report

Documentation for using SASS at https://create-react-app.dev/docs/adding-a-sass-stylesheet mentions that I can create `.env` file with `SASS_PATH` option so when importing files in SCSS I don't need to use relative paths and use just for example `@import 'vars'`.

However, when I use `SASS_PATH` I get a lot of warning messages in when starting the app with `npm run start`.

```
WARNING in ./src/components/Content/Content.module.scss (./node_modules/css-loader/dist/cjs.js??ruleSet[1].rules[1].oneOf[8].use[1]!./node_modules/postcss-loader/dist/cjs.js??ruleSet[1].rules[1].oneOf[8].use[2]!./node_modules/resolve-url-loader/index.js??ruleSet[1].rules[1].oneOf[8].use[3]!./node_modules/sass-loader/dist/cjs.js??ruleSet[1].rules[1].oneOf[8].use[4]!./src/components/Content/Content.module.scss)
Invalid dependencies have been reported by plugins or loaders for this module. All reported dependencies need to be absolute paths.
Invalid dependencies may lead to broken watching and caching.
As best effort we try to convert all invalid values to absolute paths and converting globs into context dependencies, but this is deprecated behavior.
Loaders: Pass absolute paths to this.addDependency (existing files), this.addMissingDependency (not existing files), and this.addContextDependency (directories).
Plugins: Pass absolute paths to fileDependencies (existing files), missingDependencies (not existing files), and contextDependencies (directories).
Globs: They are not supported. Pass absolute path to the directory as context dependencies.
The following invalid values have been reported:
 * "src/styles/_vars.import"
 * "src/styles/_vars.import.css"
 * "src/styles/_vars.import.sass"
 * and more ...
```

### Environment

```
Environment Info:

  current version of create-react-app: 5.0.1
  running from /Users/martinsikora/.npm/_npx/c67e74de0542c87c/node_modules/create-react-app

  System:
    OS: macOS 12.5
    CPU: (10) arm64 Apple M1 Pro
  Binaries:
    Node: 16.16.0 - ~/.nvm/versions/node/v16.16.0/bin/node
    Yarn: 1.22.19 - ~/.nvm/versions/node/v16.16.0/bin/yarn
    npm: 8.11.0 - ~/.nvm/versions/node/v16.16.0/bin/npm
  Browsers:
    Chrome: 104.0.5112.79
    Edge: Not Found
    Firefox: Not Found
    Safari: 15.6
  npmPackages:
    react: ^18.2.0 => 18.2.0 
    react-dom: ^18.2.0 => 18.2.0 
    react-scripts: ^5.0.1 => 5.0.1 
  npmGlobalPackages:
    create-react-app: Not Found
```

### Steps to reproduce

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1. create `.env. file with `SASS_PATH` variable as described in https://create-react-app.dev/docs/adding-a-sass-stylesheet.

### Expected behavior

Should not print any warnings.

### Actual behavior

Prints a lot of warnings into console.

### Reproducible demo

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