Google analytics script fails to load with 500 error code on the website however if the link is opened in a new tab it's working fine.
Checked on MacOS BigSur Chrome, Firefox, Safari in normal and Incognito/Private mode without any active browser extension and got the same error.
Even the solution provided by NextJS https://github.com/vercel/next.js/tree/canary/examples/with-google-analytics does not work
Whatever I tried, I can't get rid of this error: GET https://www.googletagmanager.com/gtag/js?id=G-O5IW7EZ46Q net::ERR_ABORTED 500
Also tried to create simple static site to check is it NextJS issue or not and seems like it's not. https://codesandbox.io/s/nifty-currying-1hzu1?file=/index.html - this is the link to sandbox with google analytic script initialization and it fails as well with same error code.
I found the problem. The issue was in the Adguard software installed on the machine. Since the app was on OS level tt was automatically blocking across all browsers and private or incognito mode.