Wipes out theme utils - looks like we don't need them

Do all ref and URI resolution in getStylesDeclarations()

packages/block-editor/src/components/global-styles/background-panel.js

@@ -43,11 +43,11 @@ import { isBlobURL } from '@wordpress/blob';
 /**
  * Internal dependencies
  */
-import { useToolsPanelDropdownMenuProps, getResolvedRefValue } from './utils';
+import { useToolsPanelDropdownMenuProps, getResolvedValue } from './utils';
 import { setImmutably } from '../../utils/object';
 import MediaReplaceFlow from '../media-replace-flow';
 import { store as blockEditorStore } from '../../store';
-import { getResolvedThemeFilePath } from './theme-file-uri-utils';
+
 import {
 	globalStylesDataKey,
 	globalStylesLinksDataKey,
@@ -680,7 +680,6 @@ export default function BackgroundPanel( {
 	defaultControls = DEFAULT_CONTROLS,
 	defaultValues = {},
 	headerLabel = __( 'Background image' ),
-	themeFileURIs,
 } ) {
 	const { globalStyles, _links } = useSelect( ( select ) => {
 		const { getSettings } = select( blockEditorStore );
@@ -691,8 +690,6 @@ export default function BackgroundPanel( {
 		};
 	}, [] );
 
-	themeFileURIs = themeFileURIs || _links?.[ 'wp:theme-file' ];
-
 	/*
 	 * Resolve any inherited "ref" pointers.
 	 * Should the block editor need inherited values
@@ -709,26 +706,17 @@ export default function BackgroundPanel( {
 
 		Object.entries( inheritedValue?.background ).forEach(
 			( [ key, backgroundValue ] ) => {
-				resolvedValues.background[ key ] = getResolvedRefValue(
+				resolvedValues.background[ key ] = getResolvedValue(
 					backgroundValue,
 					{
 						styles: globalStyles,
+						_links,
 					}
 				);
-				if (
-					'backgroundImage' === key &&
-					resolvedValues.background[ key ]?.url
-				) {
-					resolvedValues.background[ key ].url =
-						getResolvedThemeFilePath(
-							resolvedValues.background[ key ].url,
-							themeFileURIs
-						);
-				}
 			}
 		);
 		return resolvedValues;
-	}, [ globalStyles, inheritedValue ] );
+	}, [ globalStyles, _links, inheritedValue ] );
 
 	const resetAllFilter = useCallback( ( previousValue ) => {
 		return {