This repo reproduces a bug using USWDS 3.0 with SvelteKit and svelte-preprocess 4.10.
The styles in src/styles.scss and src/_uswds-theme.scss follow the recommendations for configuring USWDS. The root stylesheet (styles.scss) is imported into index.svelte to trigger processing of the styles by svelte-preprocessor, which is configured in svelte.config.js to add node_modules/@uswds/uswds/packages to the include paths.
For comparison, you can run npm run sass to call Sass directly and compile src/styles.scss to build/styles.css and see that providing that same include path directly to Sass via the --load-path argument works.