David Kimura PRO said 8 months ago on Importmaps in Rails 7 :
  Importmaps is getting better, but I still prefer esbuild over importmaps. I think that there is still a disconnect with libraries that use CSS when consuming them with Importmaps. 

My preferred way is to use jsbundling-rails (esbuild) and cssbundling-rails (bootstrap). This gives it more of a hybrid feel between the old Rails 4 way and webpacker, but without all of the overhead of webpacker.