diff --git a/packages/commonjs/src/generate-exports.js b/packages/commonjs/src/generate-exports.js
index 52bcde142..dac2727b4 100644
--- a/packages/commonjs/src/generate-exports.js
+++ b/packages/commonjs/src/generate-exports.js
@@ -21,81 +21,104 @@ export function rewriteExportsAndGetExportsBlock(
   code,
   uses,
   HELPERS_NAME,
-  id
+  id,
+  replacesModuleExports
 ) {
-  const exportDeclarations = [
-    `export { exports as __moduleExports } from ${JSON.stringify(wrapId(id, MODULE_SUFFIX))}`
-  ];
-  const moduleExportsPropertyAssignments = [];
+  const exportDeclarations = [];
 
-  if (wrapped) {
-    if (defineCompiledEsmExpressions.length > 0 || code.indexOf('__esModule') >= 0) {
-      // eslint-disable-next-line no-param-reassign
-      uses.commonjsHelpers = true;
-      exportDeclarations.push(
-        `export default /*@__PURE__*/${HELPERS_NAME}.getDefaultExportFromCjs(${moduleName}.exports);`
-      );
+  // TODO Lukas maybe introduce an export mode with
+  //  - 'replace'
+  //  - 'wrapped'
+  //  - 'module'
+  //  - 'exports'
+  //  then consider extracting parts that "getExportDeclarations"
+  if (replacesModuleExports) {
+    if (topLevelModuleExportsAssignments.length > 0) {
+      for (const { left } of topLevelModuleExportsAssignments) {
+        magicString.overwrite(left.start, left.end, `var ${moduleName}`);
+      }
     } else {
-      exportDeclarations.push(`export default ${moduleName}.exports;`);
+      exportDeclarations.unshift(`var ${moduleName} = {};`);
     }
+    exportDeclarations.push(
+      `export { ${moduleName} as __moduleExports };`,
+      `export { ${moduleName} as default };`
+    );
   } else {
-    let deconflictedDefaultExportName;
+    exportDeclarations.push(
+      `export { exports as __moduleExports } from ${JSON.stringify(wrapId(id, MODULE_SUFFIX))}`
+    );
+    if (wrapped) {
+      if (defineCompiledEsmExpressions.length > 0 || code.indexOf('__esModule') >= 0) {
+        // eslint-disable-next-line no-param-reassign
+        uses.commonjsHelpers = true;
+        exportDeclarations.push(
+          `export default /*@__PURE__*/${HELPERS_NAME}.getDefaultExportFromCjs(${moduleName}.exports);`
+        );
+      } else {
+        exportDeclarations.push(`export default ${moduleName}.exports;`);
+      }
+    } else {
+      let deconflictedDefaultExportName;
 
-    // Collect and rewrite module.exports assignments
-    for (const { left } of topLevelModuleExportsAssignments) {
-      magicString.overwrite(left.start, left.end, `${moduleName}.exports`);
-    }
+      // TODO Lukas if we have an assignment to module.exports and assignments to exports.foo or usages of exports we need to wrap
+      // TODO Lukas remove?
+      // Collect and rewrite module.exports assignments
+      for (const { left } of topLevelModuleExportsAssignments) {
+        magicString.overwrite(left.start, left.end, `${moduleName}.exports`);
+      }
 
-    // Collect and rewrite named exports
-    for (const [exportName, node] of topLevelExportsAssignmentsByName) {
-      const deconflicted = deconflict(exportName);
-      magicString.overwrite(node.start, node.left.end, `var ${deconflicted}`);
+      // Collect and rewrite named exports
+      for (const [exportName, node] of topLevelExportsAssignmentsByName) {
+        const deconflicted = deconflict(exportName);
+        magicString.overwrite(node.start, node.left.end, `var ${deconflicted}`);
 
-      if (exportName === 'default') {
-        deconflictedDefaultExportName = deconflicted;
-      } else {
-        exportDeclarations.push(
-          exportName === deconflicted
-            ? `export { ${exportName} };`
-            : `export { ${deconflicted} as ${exportName} };`
+        if (exportName === 'default') {
+          deconflictedDefaultExportName = deconflicted;
+        } else {
+          exportDeclarations.push(
+            exportName === deconflicted
+              ? `export { ${exportName} };`
+              : `export { ${deconflicted} as ${exportName} };`
+          );
+        }
+
+        magicString.appendLeft(
+          code[node.end] === ';' ? node.end + 1 : node.end,
+          `\n${moduleName}.exports.${exportName} = ${deconflicted};`
         );
       }
 
-      magicString.appendLeft(
-        code[node.end] === ';' ? node.end + 1 : node.end,
-        `\n${moduleName}.exports.${exportName} = ${deconflicted};`
-      );
-    }
-
-    // Collect and rewrite exports.__esModule assignments
-    let isRestorableCompiledEsm = false;
-    for (const expression of defineCompiledEsmExpressions) {
-      isRestorableCompiledEsm = true;
-      const moduleExportsExpression =
-        expression.type === 'CallExpression' ? expression.arguments[0] : expression.left.object;
-      magicString.overwrite(
-        moduleExportsExpression.start,
-        moduleExportsExpression.end,
-        `${moduleName}.exports`
-      );
-    }
+      // Collect and rewrite exports.__esModule assignments
+      let isRestorableCompiledEsm = false;
+      for (const expression of defineCompiledEsmExpressions) {
+        isRestorableCompiledEsm = true;
+        const moduleExportsExpression =
+          expression.type === 'CallExpression' ? expression.arguments[0] : expression.left.object;
+        magicString.overwrite(
+          moduleExportsExpression.start,
+          moduleExportsExpression.end,
+          `${moduleName}.exports`
+        );
+      }
 
-    if (isRestorableCompiledEsm) {
-      exportDeclarations.push(
-        deconflictedDefaultExportName
-          ? `export {${deconflictedDefaultExportName} as default};`
-          : `export default ${moduleName}.exports;`
-      );
-    } else if (deconflictedDefaultExportName && code.indexOf('__esModule') >= 0) {
-      // eslint-disable-next-line no-param-reassign
-      uses.commonjsHelpers = true;
-      exportDeclarations.push(
-        `export default /*@__PURE__*/${HELPERS_NAME}.getDefaultExportFromCjs(${moduleName}.exports);`
-      );
-    } else {
-      exportDeclarations.push(`export default ${moduleName}.exports;`);
+      if (isRestorableCompiledEsm) {
+        exportDeclarations.push(
+          deconflictedDefaultExportName
+            ? `export {${deconflictedDefaultExportName} as default};`
+            : `export default ${moduleName}.exports;`
+        );
+      } else if (deconflictedDefaultExportName && code.indexOf('__esModule') >= 0) {
+        // eslint-disable-next-line no-param-reassign
+        uses.commonjsHelpers = true;
+        exportDeclarations.push(
+          `export default /*@__PURE__*/${HELPERS_NAME}.getDefaultExportFromCjs(${moduleName}.exports);`
+        );
+      } else {
+        exportDeclarations.push(`export default ${moduleName}.exports;`);
+      }
     }
   }
 
-  return `\n\n${exportDeclarations.concat(moduleExportsPropertyAssignments).join('\n')}`;
+  return `\n\n${exportDeclarations.join('\n')}`;
 }
diff --git a/packages/commonjs/src/generate-imports.js b/packages/commonjs/src/generate-imports.js
index 981ccce66..b02e4783d 100644
--- a/packages/commonjs/src/generate-imports.js
+++ b/packages/commonjs/src/generate-imports.js
@@ -124,7 +124,8 @@ export function getRequireHandlers() {
     helpersNameIfUsed,
     dynamicRegisterSources,
     moduleName,
-    id
+    id,
+    replacesModuleExports
   ) {
     const removedDeclarators = getDeclaratorsReplacedByImportsAndSetImportNames(
       topLevelRequireDeclarators,
@@ -141,9 +142,15 @@ export function getRequireHandlers() {
       ? [`import * as ${helpersNameIfUsed} from "${HELPERS_ID}";`]
       : []
     )
-      .concat([
-        `import { __module as ${moduleName} } from ${JSON.stringify(wrapId(id, MODULE_SUFFIX))}`
-      ])
+      .concat(
+        replacesModuleExports
+          ? []
+          : [
+              `import { __module as ${moduleName} } from ${JSON.stringify(
+                wrapId(id, MODULE_SUFFIX)
+              )}`
+            ]
+      )
       .concat(
         // dynamic registers first, as the may be required in the other modules
         [...dynamicRegisterSources].map(
diff --git a/packages/commonjs/src/index.js b/packages/commonjs/src/index.js
index bec2c9cb7..8fcb2c107 100644
--- a/packages/commonjs/src/index.js
+++ b/packages/commonjs/src/index.js
@@ -24,7 +24,7 @@ import {
   PROXY_SUFFIX,
   unwrapId
 } from './helpers';
-import { setIsCjsPromise } from './is-cjs';
+import { setCommonJSMetaPromise } from './is-cjs';
 import { hasCjsKeywords } from './parse';
 import {
   getDynamicJsonProxy,
@@ -141,14 +141,12 @@ export default function commonjs(options = {}) {
 
     // TODO Lukas in Rollup, ensure synthetic namespace is only rendered when needed
     // TODO Lukas
+    //  - Use foo?exports instead of foo?module if there are no assignments to module.exports
     //  - Only wrap if
     //    - there is an assignment to module.exports (also check destructuring) or
     //    - unchecked usages of module or
     //    - direct eassignment to exports (also check destructuring)
-    //  - Use foo?exports instead of foo?module if there are no assignments to module.exports
     //    (also check destructring)
-    //  - Do not use foo?module and do not wrap if there are only direct top-level module.exports
-    //    assignments and no exports property assignments
     load(id) {
       if (id === HELPERS_ID) {
         return getHelpersModule(isDynamicRequireModulesEnabled);
@@ -234,14 +232,11 @@ export default function commonjs(options = {}) {
     },
 
     moduleParsed({ id, meta: { commonjs: commonjsMeta } }) {
-      if (commonjsMeta) {
-        const isCjs = commonjsMeta.isCommonJS;
-        if (isCjs != null) {
-          setIsCjsPromise(id, isCjs);
-          return;
-        }
+      if (commonjsMeta?.isCommonJS != null) {
+        setCommonJSMetaPromise(id, commonjsMeta);
+        return;
       }
-      setIsCjsPromise(id, null);
+      setCommonJSMetaPromise(id, null);
     }
   };
 }
diff --git a/packages/commonjs/src/is-cjs.js b/packages/commonjs/src/is-cjs.js
index 5f4496c3a..0a4362f53 100644
--- a/packages/commonjs/src/is-cjs.js
+++ b/packages/commonjs/src/is-cjs.js
@@ -1,29 +1,29 @@
-const isCjsPromises = new Map();
+const commonJSMetaPromises = new Map();
 
-export function getIsCjsPromise(id) {
-  let isCjsPromise = isCjsPromises.get(id);
-  if (isCjsPromise) return isCjsPromise.promise;
+export function getCommonJSMetaPromise(id) {
+  let commonJSMetaPromise = commonJSMetaPromises.get(id);
+  if (commonJSMetaPromise) return commonJSMetaPromise.promise;
 
   const promise = new Promise((resolve) => {
-    isCjsPromise = {
+    commonJSMetaPromise = {
       resolve,
       promise: null
     };
-    isCjsPromises.set(id, isCjsPromise);
+    commonJSMetaPromises.set(id, commonJSMetaPromise);
   });
-  isCjsPromise.promise = promise;
+  commonJSMetaPromise.promise = promise;
 
   return promise;
 }
 
-export function setIsCjsPromise(id, resolution) {
-  const isCjsPromise = isCjsPromises.get(id);
-  if (isCjsPromise) {
-    if (isCjsPromise.resolve) {
-      isCjsPromise.resolve(resolution);
-      isCjsPromise.resolve = null;
+export function setCommonJSMetaPromise(id, commonjsMeta) {
+  const commonJSMetaPromise = commonJSMetaPromises.get(id);
+  if (commonJSMetaPromise) {
+    if (commonJSMetaPromise.resolve) {
+      commonJSMetaPromise.resolve(commonjsMeta);
+      commonJSMetaPromise.resolve = null;
     }
   } else {
-    isCjsPromises.set(id, { promise: Promise.resolve(resolution), resolve: null });
+    commonJSMetaPromises.set(id, { promise: Promise.resolve(commonjsMeta), resolve: null });
   }
 }
diff --git a/packages/commonjs/src/proxies.js b/packages/commonjs/src/proxies.js
index f57db47c7..6e7cfa0d0 100644
--- a/packages/commonjs/src/proxies.js
+++ b/packages/commonjs/src/proxies.js
@@ -1,7 +1,7 @@
 import { readFileSync } from 'fs';
 
-import { DYNAMIC_JSON_PREFIX, MODULE_SUFFIX, HELPERS_ID, wrapId } from './helpers';
-import { getIsCjsPromise } from './is-cjs';
+import { DYNAMIC_JSON_PREFIX, HELPERS_ID } from './helpers';
+import { getCommonJSMetaPromise } from './is-cjs';
 import { getName, getVirtualPathForDynamicRequirePath, normalizePathSlashes } from './utils';
 
 // e.g. id === "commonjsHelpers?commonjsRegister"
@@ -49,13 +49,13 @@ export async function getStaticRequireProxy(
   esModulesWithNamedExports
 ) {
   const name = getName(id);
-  const isCjs = await getIsCjsPromise(id);
-  if (isCjs) {
-    return `export { exports as default } from ${JSON.stringify(wrapId(id, MODULE_SUFFIX))};`;
-  } else if (isCjs === null) {
+  const commonjsMeta = await getCommonJSMetaPromise(id);
+  if (commonjsMeta?.isCommonJS) {
+    return `export { __moduleExports as default } from ${JSON.stringify(id)};`;
+  } else if (commonjsMeta === null) {
     return getUnknownRequireProxy(id, requireReturnsDefault);
   } else if (!requireReturnsDefault) {
-    return `import {getAugmentedNamespace} from "${HELPERS_ID}"; import * as ${name} from ${JSON.stringify(
+    return `import { getAugmentedNamespace } from "${HELPERS_ID}"; import * as ${name} from ${JSON.stringify(
       id
     )}; export default /*@__PURE__*/getAugmentedNamespace(${name});`;
   } else if (
@@ -66,5 +66,5 @@ export async function getStaticRequireProxy(
   ) {
     return `import * as ${name} from ${JSON.stringify(id)}; export default ${name};`;
   }
-  return `export {default} from ${JSON.stringify(id)};`;
+  return `export { default } from ${JSON.stringify(id)};`;
 }
diff --git a/packages/commonjs/src/transform-commonjs.js b/packages/commonjs/src/transform-commonjs.js
index 069cf3a34..b4696ffcb 100644
--- a/packages/commonjs/src/transform-commonjs.js
+++ b/packages/commonjs/src/transform-commonjs.js
@@ -349,6 +349,24 @@ export default function transformCommonjs(
     magicString.remove(0, commentEnd).trim();
   }
 
+  // TODO Lukas test all cases
+  const replacesModuleExports =
+    !shouldWrap &&
+    topLevelExportsAssignmentsByName.size === 0 &&
+    defineCompiledEsmExpressions.length === 0;
+
+  const importBlock = rewriteRequireExpressionsAndGetImportBlock(
+    magicString,
+    topLevelDeclarations,
+    topLevelRequireDeclarators,
+    reassignedNames,
+    uses.commonjsHelpers && HELPERS_NAME,
+    dynamicRegisterSources,
+    moduleName,
+    id,
+    replacesModuleExports
+  );
+
   const exportBlock = isEsModule
     ? ''
     : rewriteExportsAndGetExportsBlock(
@@ -362,20 +380,10 @@ export default function transformCommonjs(
         code,
         uses,
         HELPERS_NAME,
-        id
+        id,
+        replacesModuleExports
       );
 
-  const importBlock = rewriteRequireExpressionsAndGetImportBlock(
-    magicString,
-    topLevelDeclarations,
-    topLevelRequireDeclarators,
-    reassignedNames,
-    uses.commonjsHelpers && HELPERS_NAME,
-    dynamicRegisterSources,
-    moduleName,
-    id
-  );
-
   if (shouldWrap) {
     wrapCode(magicString, uses, moduleName, HELPERS_NAME, virtualDynamicRequirePath);
   }
diff --git a/packages/commonjs/test/fixtures/form/async-function/output.js b/packages/commonjs/test/fixtures/form/async-function/output.js
index 884d233ad..1e2af6d52 100644
--- a/packages/commonjs/test/fixtures/form/async-function/output.js
+++ b/packages/commonjs/test/fixtures/form/async-function/output.js
@@ -1,8 +1,6 @@
-import { __module as input } from "\u0000fixtures/form/async-function/input.js?commonjs-module"
-
-input.exports = async function () {
+var input = async function () {
 	// TODO
 };
 
-export { exports as __moduleExports } from "\u0000fixtures/form/async-function/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/constant-template-literal/output.js b/packages/commonjs/test/fixtures/form/constant-template-literal/output.js
index 223e0dc4b..6089e7687 100644
--- a/packages/commonjs/test/fixtures/form/constant-template-literal/output.js
+++ b/packages/commonjs/test/fixtures/form/constant-template-literal/output.js
@@ -1,8 +1,8 @@
-import { __module as input } from "\u0000fixtures/form/constant-template-literal/input.js?commonjs-module"
 import "\u0000tape?commonjs-require";
 import foo from "\u0000tape?commonjs-proxy";
 
 console.log(foo);
 
-export { exports as __moduleExports } from "\u0000fixtures/form/constant-template-literal/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/dynamic-template-literal/output.js b/packages/commonjs/test/fixtures/form/dynamic-template-literal/output.js
index dfd7ed9de..9da671696 100644
--- a/packages/commonjs/test/fixtures/form/dynamic-template-literal/output.js
+++ b/packages/commonjs/test/fixtures/form/dynamic-template-literal/output.js
@@ -1,9 +1,9 @@
 import * as commonjsHelpers from "_commonjsHelpers.js";
-import { __module as input } from "\u0000fixtures/form/dynamic-template-literal/input.js?commonjs-module"
 
 var pe = 'pe';
 var foo = commonjsHelpers.commonjsRequire(`ta${pe}`);
 console.log(foo);
 
-export { exports as __moduleExports } from "\u0000fixtures/form/dynamic-template-literal/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/ignore-ids-function/output.js b/packages/commonjs/test/fixtures/form/ignore-ids-function/output.js
index 3af8548ea..33fe73d8a 100644
--- a/packages/commonjs/test/fixtures/form/ignore-ids-function/output.js
+++ b/packages/commonjs/test/fixtures/form/ignore-ids-function/output.js
@@ -1,8 +1,8 @@
-import { __module as input } from "\u0000fixtures/form/ignore-ids-function/input.js?commonjs-module"
 import "\u0000bar?commonjs-require";
 import bar from "\u0000bar?commonjs-proxy";
 
 var foo = require( 'foo' );
 
-export { exports as __moduleExports } from "\u0000fixtures/form/ignore-ids-function/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/ignore-ids/output.js b/packages/commonjs/test/fixtures/form/ignore-ids/output.js
index 643f43b71..33fe73d8a 100644
--- a/packages/commonjs/test/fixtures/form/ignore-ids/output.js
+++ b/packages/commonjs/test/fixtures/form/ignore-ids/output.js
@@ -1,8 +1,8 @@
-import { __module as input } from "\u0000fixtures/form/ignore-ids/input.js?commonjs-module"
 import "\u0000bar?commonjs-require";
 import bar from "\u0000bar?commonjs-proxy";
 
 var foo = require( 'foo' );
 
-export { exports as __moduleExports } from "\u0000fixtures/form/ignore-ids/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output1.js b/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output1.js
index 1caf471d3..f160c4acf 100644
--- a/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output1.js
+++ b/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output1.js
@@ -1,9 +1,8 @@
-import { __module as input1 } from "\u0000fixtures/form/multi-entry-module-exports/input1.js?commonjs-module"
 import "\u0000./input2.js?commonjs-require";
 import t2 from "\u0000./input2.js?commonjs-proxy";
 
 console.log(t2);
-input1.exports = 1;
+var input1 = 1;
 
-export { exports as __moduleExports } from "\u0000fixtures/form/multi-entry-module-exports/input1.js?commonjs-module"
-export default input1.exports;
+export { input1 as __moduleExports };
+export { input1 as default };
diff --git a/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output2.js b/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output2.js
index 59d92915c..cbcac4dd3 100644
--- a/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output2.js
+++ b/packages/commonjs/test/fixtures/form/multi-entry-module-exports/output2.js
@@ -1,8 +1,6 @@
-import { __module as input2 } from "\u0000fixtures/form/multi-entry-module-exports/input2.js?commonjs-module"
-
-input2.exports = {
+var input2 = {
   a: 2
 };
 
-export { exports as __moduleExports } from "\u0000fixtures/form/multi-entry-module-exports/input2.js?commonjs-module"
-export default input2.exports;
+export { input2 as __moduleExports };
+export { input2 as default };
diff --git a/packages/commonjs/test/fixtures/form/multiple-var-declarations-b/output.js b/packages/commonjs/test/fixtures/form/multiple-var-declarations-b/output.js
index 0d6a11bdd..a9fe93adb 100644
--- a/packages/commonjs/test/fixtures/form/multiple-var-declarations-b/output.js
+++ b/packages/commonjs/test/fixtures/form/multiple-var-declarations-b/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/multiple-var-declarations-b/input.js?commonjs-module"
 import "\u0000./a?commonjs-require";
 import a from "\u0000./a?commonjs-proxy";
 
@@ -6,5 +5,6 @@ var b = 42;
 
 console.log( a, b );
 
-export { exports as __moduleExports } from "\u0000fixtures/form/multiple-var-declarations-b/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/multiple-var-declarations-c/output.js b/packages/commonjs/test/fixtures/form/multiple-var-declarations-c/output.js
index 98dde00a7..2fd95219f 100644
--- a/packages/commonjs/test/fixtures/form/multiple-var-declarations-c/output.js
+++ b/packages/commonjs/test/fixtures/form/multiple-var-declarations-c/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/multiple-var-declarations-c/input.js?commonjs-module"
 import "\u0000./b?commonjs-require";
 import b from "\u0000./b?commonjs-proxy";
 
@@ -7,5 +6,6 @@ var a = 'a'
 
 console.log( a, b, c );
 
-export { exports as __moduleExports } from "\u0000fixtures/form/multiple-var-declarations-c/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/multiple-var-declarations/output.js b/packages/commonjs/test/fixtures/form/multiple-var-declarations/output.js
index 5b00f4178..23f91c592 100644
--- a/packages/commonjs/test/fixtures/form/multiple-var-declarations/output.js
+++ b/packages/commonjs/test/fixtures/form/multiple-var-declarations/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/multiple-var-declarations/input.js?commonjs-module"
 import "\u0000./a?commonjs-require";
 import "\u0000./b?commonjs-require";
 import require$$0 from "\u0000./a?commonjs-proxy";
@@ -8,5 +7,6 @@ var a = require$$0();
 
 console.log( a, b );
 
-export { exports as __moduleExports } from "\u0000fixtures/form/multiple-var-declarations/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/no-exports-entry/output.js b/packages/commonjs/test/fixtures/form/no-exports-entry/output.js
index 8d90bf882..fc7a0f5c5 100644
--- a/packages/commonjs/test/fixtures/form/no-exports-entry/output.js
+++ b/packages/commonjs/test/fixtures/form/no-exports-entry/output.js
@@ -1,4 +1,3 @@
-import { __module as input_1 } from "\u0000fixtures/form/no-exports-entry/input.js?commonjs-module"
 import "\u0000./dummy?commonjs-require";
 import dummy from "\u0000./dummy?commonjs-proxy";
 
@@ -8,5 +7,6 @@ var foo = function () {
 
 var input = 42;
 
-export { exports as __moduleExports } from "\u0000fixtures/form/no-exports-entry/input.js?commonjs-module"
-export default input_1.exports;
+var input_1 = {};
+export { input_1 as __moduleExports };
+export { input_1 as default };
diff --git a/packages/commonjs/test/fixtures/form/no-toplevel-return/output.js b/packages/commonjs/test/fixtures/form/no-toplevel-return/output.js
index f89906c2d..42c7be60c 100644
--- a/packages/commonjs/test/fixtures/form/no-toplevel-return/output.js
+++ b/packages/commonjs/test/fixtures/form/no-toplevel-return/output.js
@@ -1,5 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/no-toplevel-return/input.js?commonjs-module"
-
 var foo = function () {
 	return;
 };
@@ -12,7 +10,7 @@ function baz () {
 	return;
 }
 
-input.exports = 42;
+var input = 42;
 
-export { exports as __moduleExports } from "\u0000fixtures/form/no-toplevel-return/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/optimised-default-export-function-double-assign/output.js b/packages/commonjs/test/fixtures/form/optimised-default-export-function-double-assign/output.js
index dc1c09c7a..be314e512 100644
--- a/packages/commonjs/test/fixtures/form/optimised-default-export-function-double-assign/output.js
+++ b/packages/commonjs/test/fixtures/form/optimised-default-export-function-double-assign/output.js
@@ -1,7 +1,5 @@
-import { __module as input } from "\u0000fixtures/form/optimised-default-export-function-double-assign/input.js?commonjs-module"
-
 var bar;
-input.exports = bar = function foo () {};
+var input = bar = function foo () {};
 
-export { exports as __moduleExports } from "\u0000fixtures/form/optimised-default-export-function-double-assign/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/optimised-default-export-function/output.js b/packages/commonjs/test/fixtures/form/optimised-default-export-function/output.js
index 4ddbb740b..e2703bdb1 100644
--- a/packages/commonjs/test/fixtures/form/optimised-default-export-function/output.js
+++ b/packages/commonjs/test/fixtures/form/optimised-default-export-function/output.js
@@ -1,6 +1,4 @@
-import { __module as input } from "\u0000fixtures/form/optimised-default-export-function/input.js?commonjs-module"
+var input = function foo () {};
 
-input.exports = function foo () {};
-
-export { exports as __moduleExports } from "\u0000fixtures/form/optimised-default-export-function/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/optimised-default-export-iife/output.js b/packages/commonjs/test/fixtures/form/optimised-default-export-iife/output.js
index 8664cabb8..3fd8be215 100644
--- a/packages/commonjs/test/fixtures/form/optimised-default-export-iife/output.js
+++ b/packages/commonjs/test/fixtures/form/optimised-default-export-iife/output.js
@@ -1,8 +1,6 @@
-import { __module as input } from "\u0000fixtures/form/optimised-default-export-iife/input.js?commonjs-module"
-
-input.exports = (function foo () {
+var input = (function foo () {
   return function fooChild() {};
 }());
 
-export { exports as __moduleExports } from "\u0000fixtures/form/optimised-default-export-iife/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/optimised-default-export/output.js b/packages/commonjs/test/fixtures/form/optimised-default-export/output.js
index c1f5101a8..4c8feaff3 100644
--- a/packages/commonjs/test/fixtures/form/optimised-default-export/output.js
+++ b/packages/commonjs/test/fixtures/form/optimised-default-export/output.js
@@ -1,6 +1,4 @@
-import { __module as input } from "\u0000fixtures/form/optimised-default-export/input.js?commonjs-module"
+var input = 42;
 
-input.exports = 42;
-
-export { exports as __moduleExports } from "\u0000fixtures/form/optimised-default-export/input.js?commonjs-module"
-export default input.exports;
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/require-collision/output.js b/packages/commonjs/test/fixtures/form/require-collision/output.js
index 458519ed9..b4095344d 100644
--- a/packages/commonjs/test/fixtures/form/require-collision/output.js
+++ b/packages/commonjs/test/fixtures/form/require-collision/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/require-collision/input.js?commonjs-module"
 import "\u0000foo?commonjs-require";
 import require$$1 from "\u0000foo?commonjs-proxy";
 
@@ -8,5 +7,6 @@ import require$$1 from "\u0000foo?commonjs-proxy";
   console.log(foo);
 })();
 
-export { exports as __moduleExports } from "\u0000fixtures/form/require-collision/input.js?commonjs-module"
-export default input.exports;
+var input = {};
+export { input as __moduleExports };
+export { input as default };
diff --git a/packages/commonjs/test/fixtures/form/unambiguous-with-default-export/output.js b/packages/commonjs/test/fixtures/form/unambiguous-with-default-export/output.js
index 6381f6a22..9bf9ff524 100644
--- a/packages/commonjs/test/fixtures/form/unambiguous-with-default-export/output.js
+++ b/packages/commonjs/test/fixtures/form/unambiguous-with-default-export/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/unambiguous-with-default-export/input.js?commonjs-module"
 import "\u0000./foo.js?commonjs-require";
 import "\u0000./foo.js?commonjs-proxy";
 
diff --git a/packages/commonjs/test/fixtures/form/unambiguous-with-import/output.js b/packages/commonjs/test/fixtures/form/unambiguous-with-import/output.js
index 82ea86b83..8ac8cbdd3 100644
--- a/packages/commonjs/test/fixtures/form/unambiguous-with-import/output.js
+++ b/packages/commonjs/test/fixtures/form/unambiguous-with-import/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/unambiguous-with-import/input.js?commonjs-module"
 import "\u0000./foo.js?commonjs-require";
 import "\u0000./foo.js?commonjs-proxy";
 
diff --git a/packages/commonjs/test/fixtures/form/unambiguous-with-named-export/output.js b/packages/commonjs/test/fixtures/form/unambiguous-with-named-export/output.js
index 8b55d2b68..1fe2c644d 100644
--- a/packages/commonjs/test/fixtures/form/unambiguous-with-named-export/output.js
+++ b/packages/commonjs/test/fixtures/form/unambiguous-with-named-export/output.js
@@ -1,4 +1,3 @@
-import { __module as input } from "\u0000fixtures/form/unambiguous-with-named-export/input.js?commonjs-module"
 import "\u0000./foo.js?commonjs-require";
 import "\u0000./foo.js?commonjs-proxy";
 
diff --git a/packages/commonjs/test/fixtures/function/dynamic-require-code-splitting/_config.js b/packages/commonjs/test/fixtures/function/dynamic-require-code-splitting/_config.js
index e00385421..6d8a12332 100755
--- a/packages/commonjs/test/fixtures/function/dynamic-require-code-splitting/_config.js
+++ b/packages/commonjs/test/fixtures/function/dynamic-require-code-splitting/_config.js
@@ -4,7 +4,10 @@ module.exports = {
     input: [
       'fixtures/function/dynamic-require-code-splitting/main',
       'fixtures/function/dynamic-require-code-splitting/main2'
-    ]
+    ],
+    output: {
+      chunkFileNames: 'generated-[name].js'
+    }
   },
   pluginOptions: {
     dynamicRequireTargets: ['fixtures/function/dynamic-require-code-splitting/target?.js'],
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index 59458ff4e..9e3fdcca8 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -85,16 +85,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo = {exports: {}};␊
-      ␊
-      foo.exports = 21;␊
+      var foo = 21;␊
       ␊
-      main.exports = foo.exports * 2;␊
-      var main$1 = main.exports;␊
+      var main = foo * 2;␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -168,12 +163,9 @@ Generated by [AVA](https://avajs.dev).
     {
       'bundle.js': `'use strict';␊
       ␊
-      var dashName = {exports: {}};␊
-      ␊
-      dashName.exports = true;␊
-      var value = dashName.exports;␊
+      var dashName = true;␊
       ␊
-      t.truthy(value);␊
+      t.truthy(dashName);␊
       `,
     }
 
@@ -202,16 +194,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo_bar = {exports: {}};␊
+      var foo_bar = 'fubar';␊
       ␊
-      foo_bar.exports = 'fubar';␊
+      t.is(foo_bar, 'fubar');␊
       ␊
-      t.is(foo_bar.exports, 'fubar');␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -241,13 +230,10 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var dep = {exports: {}};␊
-      ␊
-      dep.exports = 'first';␊
-      dep.exports = 'second';␊
-      var dep$1 = dep.exports;␊
+      var dep = 'first';␊
+      var dep = 'second';␊
       ␊
-      t.is(dep$1, 'second');␊
+      t.is(dep, 'second');␊
       `,
     }
 
@@ -520,16 +506,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -666,8 +642,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require/submodule.js", function (module, exports) {␊
         module.exports = function() {␊
         return 'Hello there';␊
@@ -691,9 +665,10 @@ Generated by [AVA](https://avajs.dev).
       }␊
       ␊
       t.is(message, 'Hello there');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -852,8 +827,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-absolute-import");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-absolute-import/sub/node_modules/module/direct.js", function (module, exports) {␊
         module.exports = 'direct';␊
       ␊
@@ -891,9 +864,10 @@ Generated by [AVA](https://avajs.dev).
         moduleNested: 'nested',␊
         parentModule: 'parent'␊
       });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -912,16 +886,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -1058,8 +1022,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-absolute-paths");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-absolute-paths/submodule.js", function (module, exports) {␊
         module.exports = 'submodule';␊
       ␊
@@ -1072,9 +1034,10 @@ Generated by [AVA](https://avajs.dev).
       const basePath = `${process.cwd()}/fixtures/function/dynamic-require-absolute-paths`;␊
       ␊
       t.is(commonjsRequire(Path__default['default'].resolve(`${basePath}/submodule.js`),"/$$rollup_base$$/fixtures/function/dynamic-require-absolute-paths"), 'submodule');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -1083,7 +1046,7 @@ Generated by [AVA](https://avajs.dev).
 > Snapshot 1
 
     {
-      'lib2-9ad56b7a.js': `'use strict';␊
+      'generated-lib2.js': `'use strict';␊
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
@@ -1250,7 +1213,7 @@ Generated by [AVA](https://avajs.dev).
       `,
       'main.js': `'use strict';␊
       ␊
-      var lib2 = require('./lib2-9ad56b7a.js');␊
+      var lib2 = require('./generated-lib2.js');␊
       ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
       ␊
@@ -1267,7 +1230,7 @@ Generated by [AVA](https://avajs.dev).
       `,
       'main2.js': `'use strict';␊
       ␊
-      require('./lib2-9ad56b7a.js');␊
+      require('./generated-lib2.js');␊
       ␊
       `,
     }
@@ -1281,16 +1244,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -1432,18 +1385,15 @@ Generated by [AVA](https://avajs.dev).
       ␊
       });␊
       ␊
-      var importer = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-es-entry");␊
-      ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
       ␊
       function takeModule(withName) {␊
         return commonjsRequire(`./${withName}`,"/$$rollup_base$$/fixtures/function/dynamic-require-es-entry");␊
       }␊
       ␊
-      importer.exports = takeModule('submodule.js');␊
-      var result = importer.exports;␊
+      var importer = takeModule('submodule.js');␊
       ␊
-      t.is(result, 'submodule');␊
+      t.is(importer, 'submodule');␊
       `,
     }
 
@@ -1456,16 +1406,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -1602,8 +1542,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-extensions");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-extensions/submodule.js", function (module, exports) {␊
         module.exports = { name: 'submodule', value: null };␊
       ␊
@@ -1624,9 +1562,10 @@ Generated by [AVA](https://avajs.dev).
       withExtension.value = 'mutated';␊
       ␊
       t.is(withoutExtension.value, 'mutated');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -1639,16 +1578,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -1785,8 +1714,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-globs");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-globs/submodule1.js", function (module, exports) {␊
         module.exports = 'submodule1';␊
       ␊
@@ -1820,9 +1747,10 @@ Generated by [AVA](https://avajs.dev).
         hasThrown = true;␊
       }␊
       t.truthy(hasThrown);␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -1835,16 +1763,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -1981,8 +1899,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-instances");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-instances/direct/index.js", function (module, exports) {␊
         module.exports = { name: 'direct', value: null };␊
       ␊
@@ -2013,9 +1929,10 @@ Generated by [AVA](https://avajs.dev).
       takeModule('./package').value = 'package-instance';␊
       t.is(takeModule('./package/main.js').value, 'package-instance');␊
       t.is(commonjsRequire("./package/main.js", "/$$rollup_base$$/fixtures/function/dynamic-require-instances").value, 'package-instance');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -2028,16 +1945,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -2174,8 +2081,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-json");␊
-      ␊
       var value = "present";␊
       var require$$0 = {␊
       	value: value␊
@@ -2193,9 +2098,10 @@ Generated by [AVA](https://avajs.dev).
       ␊
       t.deepEqual(takeModule('dynamic.json'), { value: 'present' });␊
       t.deepEqual(takeModule('dynamic'), { value: 'present' });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -2208,16 +2114,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -2354,39 +2250,29 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package");␊
-      ␊
-      var entry = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package");␊
-      ␊
-      entry.exports = 'same-directory';␊
-      ␊
-      var entry$1 = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package/sub");␊
+      var entry = 'same-directory';␊
       ␊
-      entry$1.exports = 'sub';␊
+      var entry$1 = 'sub';␊
       ␊
-      var entry$2 = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package/node_modules/custom-module");␊
-      ␊
-      entry$2.exports = 'custom-module';␊
+      var entry$2 = 'custom-module';␊
       ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-package", function (module, exports) {␊
-        module.exports = entry.exports;␊
+        module.exports = entry;␊
       });␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-package/sub", function (module, exports) {␊
-        module.exports = entry$1.exports;␊
+        module.exports = entry$1;␊
       });␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-package/node_modules/custom-module", function (module, exports) {␊
-        module.exports = entry$2.exports;␊
+        module.exports = entry$2;␊
       });␊
       ␊
-      var sub = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package/sub");␊
-      ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
       ␊
       function takeModule(name) {␊
         return commonjsRequire(name,"/$$rollup_base$$/fixtures/function/dynamic-require-package/sub");␊
       }␊
       ␊
-      sub.exports = {␊
+      var sub = {␊
         parent: takeModule('..'),␊
         customModule: takeModule('custom-module')␊
       };␊
@@ -2404,10 +2290,11 @@ Generated by [AVA](https://avajs.dev).
       t.is(takeModule$1('./sub'), 'sub');␊
       ␊
       t.is(takeModule$1('custom-module'), 'custom-module');␊
-      t.deepEqual(sub.exports, { parent: 'same-directory', customModule: 'custom-module' });␊
-      var main$1 = main.exports;␊
+      t.deepEqual(sub, { parent: 'same-directory', customModule: 'custom-module' });␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -2420,16 +2307,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -2566,8 +2443,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var entry = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-package-sub/sub");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-package-sub/node_modules/custom-module/entry.js", function (module, exports) {␊
         module.exports = 'custom-module';␊
       ␊
@@ -2587,9 +2462,10 @@ Generated by [AVA](https://avajs.dev).
       });␊
       ␊
       t.is(commonjsRequire("custom-module", "/$$rollup_base$$/fixtures/function/dynamic-require-package-sub/sub"), 'custom-module');␊
-      var entry$1 = entry.exports;␊
       ␊
-      module.exports = entry$1;␊
+      var entry = {};␊
+      ␊
+      module.exports = entry;␊
       `,
     }
 
@@ -2602,16 +2478,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -2748,8 +2614,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-relative-paths");␊
-      ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-relative-paths/sub/submodule.js", function (module, exports) {␊
         module.exports = 'submodule';␊
       ␊
@@ -2770,9 +2634,10 @@ Generated by [AVA](https://avajs.dev).
       t.is(takeModuleWithDelimiter('sub=subsub=subsubmodule.js', '/'), 'subsubmodule');␊
       t.is(takeModuleWithDelimiter('sub=submodule.js', '\\\\'), 'submodule');␊
       t.is(takeModuleWithDelimiter('sub=subsub=subsubmodule.js', '\\\\'), 'subsubmodule');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -2785,16 +2650,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function createModule(modulePath) {␊
-      	return {␊
-      		path: modulePath,␊
-      		exports: {},␊
-      		require: function (path, base) {␊
-      			return commonjsRequire(path, base == null ? modulePath : base);␊
-      		}␊
-      	};␊
-      }␊
-      ␊
       function commonjsRegister (path, loader) {␊
       	DYNAMIC_REQUIRE_LOADERS[path] = loader;␊
       }␊
@@ -2931,39 +2786,29 @@ Generated by [AVA](https://avajs.dev).
       ␊
       commonjsRequire.cache = DYNAMIC_REQUIRE_CACHE;␊
       ␊
-      var main = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index");␊
-      ␊
-      var dynamicRequireResolveIndex = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index");␊
-      ␊
-      dynamicRequireResolveIndex.exports = 'same-directory';␊
+      var dynamicRequireResolveIndex = 'same-directory';␊
       ␊
-      var sub = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/sub");␊
+      var sub = 'sub';␊
       ␊
-      sub.exports = 'sub';␊
-      ␊
-      var customModule = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/node_modules/custom-module");␊
-      ␊
-      customModule.exports = 'custom-module';␊
+      var customModule = 'custom-module';␊
       ␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index", function (module, exports) {␊
-        module.exports = dynamicRequireResolveIndex.exports;␊
+        module.exports = dynamicRequireResolveIndex;␊
       });␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/sub", function (module, exports) {␊
-        module.exports = sub.exports;␊
+        module.exports = sub;␊
       });␊
       commonjsRegister("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/node_modules/custom-module", function (module, exports) {␊
-        module.exports = customModule.exports;␊
+        module.exports = customModule;␊
       });␊
       ␊
-      var sub$1 = createModule("/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/sub");␊
-      ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
       ␊
       function takeModule(name) {␊
         return commonjsRequire(name,"/$$rollup_base$$/fixtures/function/dynamic-require-resolve-index/sub");␊
       }␊
       ␊
-      sub$1.exports = {␊
+      var sub$1 = {␊
         parent: takeModule('..'),␊
         customModule: takeModule('custom-module')␊
       };␊
@@ -2981,10 +2826,11 @@ Generated by [AVA](https://avajs.dev).
       t.is(takeModule$1('./sub'), 'sub');␊
       ␊
       t.is(takeModule$1('custom-module'), 'custom-module');␊
-      t.deepEqual(sub$1.exports, { parent: 'same-directory', customModule: 'custom-module' });␊
-      var main$1 = main.exports;␊
+      t.deepEqual(sub$1, { parent: 'same-directory', customModule: 'custom-module' });␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3038,16 +2884,15 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalDefault__default = /*#__PURE__*/_interopDefaultLegacy(externalDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       t.deepEqual(externalExports__default['default'], { foo: 'foo' }, 'external exports');␊
       t.deepEqual(externalModuleExports__default['default'], 'bar', 'external module exports');␊
       t.deepEqual(externalNamed__default['default'], { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'external mixed');␊
       t.deepEqual(externalDefault__default['default'], 'bar', 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3092,8 +2937,6 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       function getAugmentedNamespace(n) {␊
       	if (n.__esModule) return n;␊
       	var a = Object.defineProperty({}, '__esModule', {value: true});␊
@@ -3116,9 +2959,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed__default['default'], { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'external mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3163,8 +3007,6 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       function getAugmentedNamespace(n) {␊
       	if (n.__esModule) return n;␊
       	var a = Object.defineProperty({}, '__esModule', {value: true});␊
@@ -3187,9 +3029,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed__default['default'], { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'external mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3228,8 +3071,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       function getAugmentedNamespace(n) {␊
       	if (n.__esModule) return n;␊
       	var a = Object.defineProperty({}, '__esModule', {value: true});␊
@@ -3254,9 +3095,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed, { default: 'bar', foo: 'foo' }, 'external mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3281,16 +3123,15 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalDefault__default = /*#__PURE__*/_interopDefaultLegacy(externalDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       t.deepEqual(externalExports__default['default'], { foo: 'foo' }, 'external exports');␊
       t.deepEqual(externalModuleExports__default['default'], 'bar', 'external module exports');␊
       t.deepEqual(externalNamed__default['default'], { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'external mixed');␊
       t.deepEqual(externalDefault__default['default'], 'bar', 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3301,14 +3142,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var require$$0 = 'default export';␊
       ␊
       t.is(require$$0, 'default export');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3319,8 +3159,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var foo = {exports: {}};␊
       ␊
       var bar = 'BAR';␊
@@ -3331,10 +3169,9 @@ Generated by [AVA](https://avajs.dev).
       const { bar: bar$1 } = foo.exports;␊
       const { baz: baz$1 } = foo.exports;␊
       ␊
-      main.exports = bar$1 + baz$1;␊
-      var main$1 = main.exports;␊
+      var main = bar$1 + baz$1;␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -3351,12 +3188,9 @@ Generated by [AVA](https://avajs.dev).
       `,
       'other.js': `'use strict';␊
       ␊
-      var other = {exports: {}};␊
-      ␊
-      other.exports = 'foo';␊
-      var foo = other.exports;␊
+      var other = 'foo';␊
       ␊
-      module.exports = foo;␊
+      module.exports = other;␊
       `,
     }
 
@@ -3373,12 +3207,9 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var foo__default = /*#__PURE__*/_interopDefaultLegacy(foo);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      main.exports = foo__default['default'];␊
-      var main$1 = main.exports;␊
+      var main = foo__default['default'];␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -3389,8 +3220,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /* eslint-disable */␊
       var one = 1;␊
       ␊
@@ -3421,9 +3250,10 @@ Generated by [AVA](https://avajs.dev).
       ␊
       t.is(foo$1.one, 1);␊
       t.is(foo$1.two, 2);␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3471,8 +3301,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /* eslint-disable */␊
       ␊
       function foo() {␊
@@ -3485,10 +3313,9 @@ Generated by [AVA](https://avajs.dev).
       t.truthy(notGlobal.modified);␊
       t.truthy(!commonjsGlobal.modified);␊
       ␊
-      main.exports = {};␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -3527,8 +3354,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var named = /*#__PURE__*/Object.freeze({␊
@@ -3568,9 +3393,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed, { foo: 'foo', default: 'bar' }, 'external mixed');␊
       t.deepEqual(externalDefault, 'bar', 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3609,8 +3435,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var named = /*#__PURE__*/Object.freeze({␊
@@ -3674,9 +3498,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed, { foo: 'foo', default: 'bar' }, 'external mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3687,8 +3512,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var dep_false_default_ = 'default';␊
       ␊
       var dep_false_default_$1 = /*#__PURE__*/Object.freeze({␊
@@ -3778,9 +3601,10 @@ Generated by [AVA](https://avajs.dev).
       ␊
       t.deepEqual(trueDefault, 'default', 'true default');␊
       t.deepEqual(trueMixed, 'default', 'true mixed');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3791,8 +3615,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var other = 'other.js';␊
       ␊
       var both = 'both.js';␊
@@ -3800,13 +3622,14 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(other, 'other.js', 'other other');␊
       t.deepEqual(both, 'both.js', 'other both');␊
       ␊
-      var main$1 = 'main.js';␊
+      var main = 'main.js';␊
       ␊
-      t.deepEqual(main$1, 'main.js', 'main main');␊
+      t.deepEqual(main, 'main.js', 'main main');␊
       t.deepEqual(both, 'both.js', 'main both');␊
-      var main$2 = main.exports;␊
       ␊
-      module.exports = main$2;␊
+      var main_1 = {};␊
+      ␊
+      module.exports = main_1;␊
       `,
     }
 
@@ -3847,8 +3670,6 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       function getDefaultExportFromNamespaceIfNotNamed (n) {␊
       	return n && Object.prototype.hasOwnProperty.call(n, 'default') && Object.keys(n).length === 1 ? n['default'] : n;␊
       }␊
@@ -3875,9 +3696,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3916,8 +3738,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var named = /*#__PURE__*/Object.freeze({␊
@@ -3952,9 +3772,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalEsmNamed__namespace, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalEsmMixed__namespace, { foo: 'foo', default: 'bar' }, 'external mixed');␊
       t.deepEqual(externalEsmDefault__namespace, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -3993,8 +3814,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var named = /*#__PURE__*/Object.freeze({␊
@@ -4027,9 +3846,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed, 'bar', 'external mixed');␊
       t.deepEqual(externalDefault, 'bar', 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4050,8 +3870,6 @@ Generated by [AVA](https://avajs.dev).
       var externalMixed__default = /*#__PURE__*/_interopDefaultLegacy(externalMixed);␊
       var externalDefault__default = /*#__PURE__*/_interopDefaultLegacy(externalDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var mixedExports = 'bar';␊
       ␊
       var defaultExport = 'bar';␊
@@ -4061,9 +3879,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed__default['default'], { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed__default['default'], 'bar', 'external mixed');␊
       t.deepEqual(externalDefault__default['default'], 'bar', 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4102,8 +3921,6 @@ Generated by [AVA](https://avajs.dev).
       var externalEsmMixed__namespace = /*#__PURE__*/_interopNamespace(externalEsmMixed);␊
       var externalEsmDefault__namespace = /*#__PURE__*/_interopNamespace(externalEsmDefault);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var named = /*#__PURE__*/Object.freeze({␊
@@ -4167,9 +3984,10 @@ Generated by [AVA](https://avajs.dev).
       t.deepEqual(externalNamed, { foo: 'foo' }, 'external named');␊
       t.deepEqual(externalMixed, { foo: 'foo', default: 'bar' }, 'external mixed');␊
       t.deepEqual(externalDefault, { default: 'bar' }, 'external default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4180,8 +3998,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /* eslint-disable import/no-mutable-exports */␊
       let foo = 'foo';␊
       let bar = 'bar';␊
@@ -4228,9 +4044,10 @@ Generated by [AVA](https://avajs.dev).
       lib$1.update('newFoo', 'newBar');␊
       t.is(lib__default['default'], 'newFoo');␊
       t.is(lib$1.bar, 'newBar');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4241,16 +4058,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
+      var foo = 42;␊
       ␊
-      var foo = {exports: {}};␊
+      t.is(foo, 42);␊
       ␊
-      foo.exports = 42;␊
+      var main = {};␊
       ␊
-      t.is(foo.exports, 42);␊
-      var main$1 = main.exports;␊
-      ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4261,26 +4075,19 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var multiply = {exports: {}};␊
-      ␊
-      multiply.exports = function(a, b) {␊
+      var multiply = function(a, b) {␊
         return a * b;␊
       };␊
       ␊
-      var foo = {exports: {}};␊
-      ␊
-      foo.exports = 1;␊
+      var foo = 1;␊
       ␊
       /* eslint-disable global-require */␊
       ␊
-      main.exports = function() {␊
-        return multiply.exports(2, foo.exports);␊
+      var main = function() {␊
+        return multiply(2, foo);␊
       };␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4360,32 +4167,19 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var other = require('./other2.js');␊
+      var other = require('./other.js');␊
       ␊
-      var main = {exports: {}};␊
+      t.is(other, 'foo');␊
       ␊
-      t.is(other.other.exports, 'foo');␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
       'other.js': `'use strict';␊
       ␊
-      var other = require('./other2.js');␊
-      ␊
-      ␊
+      var other = 'foo';␊
       ␊
-      module.exports = other.other$1;␊
-      `,
-      'other2.js': `'use strict';␊
-      ␊
-      var other = {exports: {}};␊
-      ␊
-      other.exports = 'foo';␊
-      var other$1 = other.exports;␊
-      ␊
-      exports.other = other;␊
-      exports.other$1 = other$1;␊
+      module.exports = other;␊
       `,
     }
 
@@ -4396,16 +4190,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /*␊
        * This comment could be really important and should not be removed␊
        */␊
       ␊
-      main.exports = 'bar';␊
-      var main$1 = main.exports;␊
+      var main = 'bar';␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4422,8 +4213,6 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var externalExports__default = /*#__PURE__*/_interopDefaultLegacy(externalExports);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /*␊
        * This comment could be really important and should not be removed␊
        */␊
@@ -4431,9 +4220,10 @@ Generated by [AVA](https://avajs.dev).
       ␊
       ␊
       t.is(externalExports__default['default'].foo, 'foo');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4472,16 +4262,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo = {exports: {}};␊
+      var foo = 21;␊
       ␊
-      foo.exports = 21;␊
+      var main = foo * 2;␊
       ␊
-      main.exports = foo.exports * 2;␊
-      var main$1 = main.exports;␊
-      ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4593,16 +4378,14 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var reexport = {exports: {}};␊
-      ␊
       var _export = {exports: {}};␊
       ␊
       var named = 2;␊
       _export.exports.named = named;␊
       ␊
-      reexport.exports = _export.exports;␊
+      var reexport = _export.exports;␊
       ␊
-      t.is(reexport.exports.named, 2);␊
+      t.is(reexport.named, 2);␊
       `,
     }
 
@@ -4698,16 +4481,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var dep = {exports: {}};␊
+      var dep = 42;␊
       ␊
-      dep.exports = 42;␊
+      t.is(dep, 42);␊
       ␊
-      t.is(dep.exports, 42);␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4718,25 +4498,20 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var shared = {exports: {}};␊
-      ␊
-      shared.exports = {␊
+      var shared = {␊
         fooLoaded: false␊
       };␊
       ␊
       // Mutate the shared module␊
-      shared.exports.fooLoaded = true;␊
+      shared.fooLoaded = true;␊
       ␊
-      var bar = {exports: {}};␊
+      var bar = shared.fooLoaded;␊
       ␊
-      bar.exports = shared.exports.fooLoaded;␊
+      t.truthy(bar);␊
       ␊
-      t.truthy(bar.exports);␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -4757,11 +4532,9 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var requiring = {exports: {}};␊
       ␊
-      var fooRequired = {exports: {}};␊
+      var fooRequired = 'required';␊
       ␊
-      fooRequired.exports = 'required';␊
-      ␊
-      var foo$1 = fooRequired.exports;␊
+      var foo$1 = fooRequired;␊
       requiring.exports.foo = foo$1;␊
       ␊
       var barPromise = Promise.resolve().then(function () { return require('./bar-imported-49e0dbcf.js'); });␊
@@ -4810,26 +4583,23 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
+      function foo() {}␊
+      foo.something = false;␊
       ␊
-      var foo = {exports: {}};␊
-      ␊
-      function foo$1() {}␊
-      foo$1.something = false;␊
+      var foo_1 = foo;␊
       ␊
-      foo.exports = foo$1;␊
+      let foo$1 = foo_1;␊
       ␊
-      let foo$2 = foo.exports;␊
-      ␊
-      if (!foo$2.something) {␊
-        foo$2 = function somethingElse() {};␊
-        foo$2.something = true;␊
+      if (!foo$1.something) {␊
+        foo$1 = function somethingElse() {};␊
+        foo$1.something = true;␊
       }␊
       ␊
-      t.truthy(foo$2.something);␊
-      var main$1 = main.exports;␊
+      t.truthy(foo$1.something);␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4840,8 +4610,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       var other = 'bar';␊
       ␊
@@ -4860,9 +4628,10 @@ Generated by [AVA](https://avajs.dev).
       });␊
       ␊
       t.deepEqual(dep$1, { default: 'default', ns: { default: 'bar', foo: 'foo' } });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4873,8 +4642,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var dep = 'default';␊
@@ -4886,9 +4653,10 @@ Generated by [AVA](https://avajs.dev).
       });␊
       ␊
       t.deepEqual(dep$1, { default: 'default', foo: 'foo' });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4899,8 +4667,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       var other = 'bar';␊
       ␊
@@ -4911,9 +4677,10 @@ Generated by [AVA](https://avajs.dev).
       });␊
       ␊
       t.deepEqual(other$1, { default: 'bar', foo: 'foo' });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4924,8 +4691,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const foo = 'foo';␊
       ␊
       var dep = /*#__PURE__*/Object.freeze({␊
@@ -4934,9 +4699,10 @@ Generated by [AVA](https://avajs.dev).
       });␊
       ␊
       t.deepEqual(dep, { foo: 'foo' });␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4947,8 +4713,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const result = 'second';␊
       ␊
       var second = /*#__PURE__*/Object.freeze({␊
@@ -4974,9 +4738,10 @@ Generated by [AVA](https://avajs.dev).
       var require$$0 = /*@__PURE__*/getAugmentedNamespace(second);␊
       ␊
       t.is(require$$0.result, 'second');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -4987,8 +4752,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       const result = 'second';␊
       ␊
       var second = /*#__PURE__*/Object.freeze({␊
@@ -5014,9 +4777,10 @@ Generated by [AVA](https://avajs.dev).
       var require$$0 = /*@__PURE__*/getAugmentedNamespace(second);␊
       ␊
       t.is(require$$0.result, 'second');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5027,13 +4791,9 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo = {exports: {}};␊
-      ␊
-      foo.exports = 'foo';␊
+      var foo = 'foo';␊
       ␊
-      const foo$1 = foo.exports;␊
+      const foo$1 = foo;␊
       ␊
       t.is(foo$1, 'foo');␊
       ␊
@@ -5041,13 +4801,14 @@ Generated by [AVA](https://avajs.dev).
         // eslint-disable-next-line no-shadow␊
         const foo$1 = 'wrong';␊
         // eslint-disable-next-line global-require␊
-        const bar = foo.exports;␊
+        const bar = foo;␊
         t.is(foo$1, 'wrong');␊
         t.is(bar, 'foo');␊
       }␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5079,21 +4840,16 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      var b = {exports: {}};␊
-      ␊
       commonjsGlobal.b = 2;␊
-      b.exports = 'b';␊
+      var b = 'b';␊
       ␊
       /* eslint-disable */␊
       ␊
-      main.exports =  b.exports ;␊
-      var main$1 = main.exports;␊
+      var main =  b ;␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -5106,24 +4862,21 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo = {exports: {}};␊
-      ␊
-      foo.exports = function augmentThis() {␊
+      var foo = function augmentThis() {␊
         this.x = 'x';␊
       };␊
       ␊
       commonjsGlobal.y = 'y';␊
       ␊
       const obj = {};␊
-      foo.exports.call(obj);␊
+      foo.call(obj);␊
       ␊
       t.is(obj.x, 'x');␊
       t.is(commonjsGlobal.y, 'y');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5134,14 +4887,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       /* eslint-disable */␊
       ␊
-      main.exports = 'foo';␊
-      var main$1 = main.exports;␊
+      var main = 'foo';␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -5152,28 +4902,18 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var foo = {exports: {}};␊
       ␊
-      var bar = {exports: {}};␊
-      ␊
-      bar.exports = function() {␊
-        return true;␊
-      };␊
-      ␊
       (function (module) {␊
       module.exports = 'bar';␊
-      if (bar.exports()) {␊
+      {␊
         return;␊
       }␊
-      module.exports = 'foo';␊
       }(foo));␊
       ␊
-      main.exports = foo.exports;␊
-      var main$1 = main.exports;␊
+      var main = foo.exports;␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -5184,16 +4924,13 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
-      var foo = {exports: {}};␊
+      var foo = 42;␊
       ␊
-      foo.exports = 42;␊
+      t.is(foo, 42);␊
       ␊
-      t.is(foo.exports, 42);␊
-      var main$1 = main.exports;␊
+      var main = {};␊
       ␊
-      module.exports = main$1;␊
+      module.exports = main;␊
       `,
     }
 
@@ -5204,13 +4941,11 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var other = {exports: {}};␊
-      ␊
-      other.exports = 'other';␊
+      var other = 'other';␊
       ␊
       var dep = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
-      	other: other.exports␊
+      	other: other␊
       });␊
       ␊
       function getAugmentedNamespace(n) {␊
@@ -5230,7 +4965,7 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var dep$1 = /*@__PURE__*/getAugmentedNamespace(dep);␊
       ␊
-      t.is(other.exports, 'other');␊
+      t.is(other, 'other');␊
       t.deepEqual(dep$1, { other: 'other' });␊
       `,
     }
@@ -5631,8 +5366,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var dep = {exports: {}};␊
       ␊
       Object.defineProperty(dep.exports, '__esModule', { value: true });␊
@@ -5648,9 +5381,10 @@ Generated by [AVA](https://avajs.dev).
       ␊
       // eslint-disable-next-line no-prototype-builtins␊
       t.is(dep.exports.hasOwnProperty('named'), true);␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5661,8 +5395,6 @@ Generated by [AVA](https://avajs.dev).
     {
       'main.js': `'use strict';␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       var dep = {exports: {}};␊
       ␊
       Object.defineProperty(dep.exports, '__esModule', { value: true });␊
@@ -5676,9 +5408,10 @@ Generated by [AVA](https://avajs.dev).
       t.is(dep.exports.__esModule, true);␊
       const dep__default = /* #__PURE__*/ _interopDefault$1(dep.exports);␊
       t.is(dep__default.default, 'default');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5747,12 +5480,11 @@ Generated by [AVA](https://avajs.dev).
       ␊
       var path__default = /*#__PURE__*/_interopDefaultLegacy(path);␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       t.is(typeof path__default['default'].resolve, 'function');␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
       `,
     }
 
@@ -5767,8 +5499,6 @@ Generated by [AVA](https://avajs.dev).
       	throw new Error('Could not dynamically require "' + target + '". Please configure the dynamicRequireTargets option of @rollup/plugin-commonjs appropriately for this require call to behave properly.');␊
       }␊
       ␊
-      var main = {exports: {}};␊
-      ␊
       // eslint-disable-next-line global-require,import/no-dynamic-require␊
       t.throws(() => commonjsRequire(getRequireTarget()), {␊
         message:␊
@@ -5778,8 +5508,26 @@ Generated by [AVA](https://avajs.dev).
       function getRequireTarget() {␊
         return 'foo-bar';␊
       }␊
-      var main$1 = main.exports;␊
       ␊
-      module.exports = main$1;␊
+      var main = {};␊
+      ␊
+      module.exports = main;␊
+      `,
+    }
+
+## aaa
+
+> Snapshot 1
+
+    {
+      'main.js': `'use strict';␊
+      ␊
+      var dep = {exports: {}};␊
+      ␊
+      dep.exports = {};␊
+      var foo = 'x';␊
+      dep.exports.foo = foo;␊
+      ␊
+      t.is(dep.exports.x, 'foo');␊
       `,
     }
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 40c5e2cf4..7a94248ac 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ
diff --git a/packages/commonjs/test/snapshots/test.js.md b/packages/commonjs/test/snapshots/test.js.md
index b6263c52d..73d3daa46 100644
--- a/packages/commonjs/test/snapshots/test.js.md
+++ b/packages/commonjs/test/snapshots/test.js.md
@@ -10,19 +10,16 @@ Generated by [AVA](https://avajs.dev).
 
     `'use strict';␊
     ␊
-    var main = {exports: {}};␊
-    ␊
     const obj = {␊
       a: 'b',␊
       b: 'c'␊
     };␊
     ␊
-    main.exports = {␊
+    var main = {␊
       ...obj␊
     };␊
-    var main$1 = main.exports;␊
     ␊
-    module.exports = main$1;␊
+    module.exports = main;␊
     `
 
 ## handles array destructuring assignment
@@ -58,20 +55,17 @@ Generated by [AVA](https://avajs.dev).
 
     `'use strict';␊
     ␊
-    var main = {exports: {}};␊
-    ␊
-    var _export = {exports: {}};␊
-    ␊
-    _export.exports = {␊
+    var _export = {␊
       test: 42␊
     };␊
     ␊
-    const { test } = _export.exports;␊
+    const { test } = _export;␊
     ␊
     console.log(test);␊
-    var main$1 = main.exports;␊
     ␊
-    module.exports = main$1;␊
+    var main = {};␊
+    ␊
+    module.exports = main;␊
     `
 
 ## produces optimized code when importing esm with a known default export
@@ -80,14 +74,11 @@ Generated by [AVA](https://avajs.dev).
 
     `'use strict';␊
     ␊
-    var main = {exports: {}};␊
-    ␊
     var require$$0 = "default";␊
     ␊
-    main.exports = require$$0;␊
-    var main$1 = main.exports;␊
+    var main = require$$0;␊
     ␊
-    module.exports = main$1;␊
+    module.exports = main;␊
     `
 
 ## produces optimized code when importing esm without a default export
@@ -96,8 +87,6 @@ Generated by [AVA](https://avajs.dev).
 
     `'use strict';␊
     ␊
-    var main = {exports: {}};␊
-    ␊
     const value = "value";␊
     ␊
     var esm = /*#__PURE__*/Object.freeze({␊
@@ -122,8 +111,7 @@ Generated by [AVA](https://avajs.dev).
     ␊
     var require$$0 = /*@__PURE__*/getAugmentedNamespace(esm);␊
     ␊
-    main.exports = require$$0;␊
-    var main$1 = main.exports;␊
+    var main = require$$0;␊
     ␊
-    module.exports = main$1;␊
+    module.exports = main;␊
     `
diff --git a/packages/commonjs/test/snapshots/test.js.snap b/packages/commonjs/test/snapshots/test.js.snap
index dac7a0b56..4816a5d25 100644
Binary files a/packages/commonjs/test/snapshots/test.js.snap and b/packages/commonjs/test/snapshots/test.js.snap differ