diff --git a/browser/src/resolveId.ts b/browser/src/resolveId.ts
index c36b095ced1..47772a9a981 100644
--- a/browser/src/resolveId.ts
+++ b/browser/src/resolveId.ts
@@ -1,9 +1,5 @@
-import type {
-	CustomPluginOptions,
-	Plugin,
-	ResolvedId,
-	ResolveIdResult
-} from '../../src/rollup/types';
+import { ModuleLoaderResolveId } from '../../src/ModuleLoader';
+import type { CustomPluginOptions, Plugin, ResolveIdResult } from '../../src/rollup/types';
 import type { PluginDriver } from '../../src/utils/PluginDriver';
 import { resolveIdViaPlugins } from '../../src/utils/resolveIdViaPlugins';
 import { throwNoFileSystem } from './error';
@@ -13,14 +9,7 @@ export async function resolveId(
 	importer: string | undefined,
 	_preserveSymlinks: boolean,
 	pluginDriver: PluginDriver,
-	moduleLoaderResolveId: (
-		source: string,
-		importer: string | undefined,
-		customOptions: CustomPluginOptions | undefined,
-		isEntry: boolean | undefined,
-		assertions: Record<string, string>,
-		skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null
-	) => Promise<ResolvedId | null>,
+	moduleLoaderResolveId: ModuleLoaderResolveId,
 	skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null,
 	customOptions: CustomPluginOptions | undefined,
 	isEntry: boolean
diff --git a/src/ModuleLoader.ts b/src/ModuleLoader.ts
index 526f66053a6..d70b9193ed0 100644
--- a/src/ModuleLoader.ts
+++ b/src/ModuleLoader.ts
@@ -43,6 +43,15 @@ export interface UnresolvedModule {
 	name: string | null;
 }
 
+export type ModuleLoaderResolveId = (
+	source: string,
+	importer: string | undefined,
+	customOptions: CustomPluginOptions | undefined,
+	isEntry: boolean | undefined,
+	assertions: Record<string, string>,
+	skip?: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null
+) => Promise<ResolvedId | null>;
+
 type NormalizedResolveIdWithoutDefaults = Partial<PartialNull<ModuleOptions>> & {
 	external?: boolean | 'absolute';
 	id: string;
@@ -184,14 +193,14 @@ export class ModuleLoader {
 		return module.info;
 	}
 
-	resolveId = async (
-		source: string,
-		importer: string | undefined,
-		customOptions: CustomPluginOptions | undefined,
-		isEntry: boolean | undefined,
-		assertions: Record<string, string>,
-		skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null = null
-	): Promise<ResolvedId | null> =>
+	resolveId: ModuleLoaderResolveId = async (
+		source,
+		importer,
+		customOptions,
+		isEntry,
+		assertions,
+		skip = null
+	) =>
 		this.getResolvedIdWithDefaults(
 			this.getNormalizedResolvedIdWithoutDefaults(
 				this.options.external(source, importer, false)
@@ -672,13 +681,10 @@ export class ModuleLoader {
 			if (!resolution) {
 				return null;
 			}
-			// TODO Lukas use withDefaults logic instead? Merge with other resolution case?
-			return {
-				assertions,
-				external: false,
-				moduleSideEffects: true,
-				...resolution
-			} as ResolvedId;
+			return this.getResolvedIdWithDefaults(
+				resolution as NormalizedResolveIdWithoutDefaults,
+				assertions
+			);
 		}
 		if (resolution == null) {
 			// TODO Lukas handle existing resolved id conflicts
diff --git a/src/utils/PluginContext.ts b/src/utils/PluginContext.ts
index 45bb21c9253..686feb6d2e4 100644
--- a/src/utils/PluginContext.ts
+++ b/src/utils/PluginContext.ts
@@ -99,7 +99,7 @@ export function getPluginContext(
 				importer,
 				custom,
 				isEntry,
-				// TODO Lukas use correct assertions
+				// TODO Lukas allow to provide assertions
 				EMPTY_OBJECT,
 				skipSelf ? [{ importer, plugin, source }] : null
 			);
diff --git a/src/utils/options/normalizeOutputOptions.ts b/src/utils/options/normalizeOutputOptions.ts
index ded7a7d6709..6451375503f 100644
--- a/src/utils/options/normalizeOutputOptions.ts
+++ b/src/utils/options/normalizeOutputOptions.ts
@@ -48,7 +48,6 @@ export function normalizeOutputOptions(
 		esModule: config.esModule ?? 'if-default-prop',
 		exports: getExports(config, unsetOptions),
 		extend: config.extend || false,
-		// TODO Lukas for truly dynamic imports, setting `false` should still prevent assertions
 		externalImportAssertions: config.externalImportAssertions ?? true,
 		externalLiveBindings: config.externalLiveBindings ?? true,
 		file,
diff --git a/src/utils/resolveId.ts b/src/utils/resolveId.ts
index 1695342189e..19505e3d88a 100644
--- a/src/utils/resolveId.ts
+++ b/src/utils/resolveId.ts
@@ -1,4 +1,5 @@
-import type { CustomPluginOptions, Plugin, ResolvedId, ResolveIdResult } from '../rollup/types';
+import { ModuleLoaderResolveId } from '../ModuleLoader';
+import type { CustomPluginOptions, Plugin, ResolveIdResult } from '../rollup/types';
 import type { PluginDriver } from './PluginDriver';
 import { promises as fs } from './fs';
 import { basename, dirname, isAbsolute, resolve } from './path';
@@ -9,15 +10,7 @@ export async function resolveId(
 	importer: string | undefined,
 	preserveSymlinks: boolean,
 	pluginDriver: PluginDriver,
-	// TODO Lukas extract/reuse type
-	moduleLoaderResolveId: (
-		source: string,
-		importer: string | undefined,
-		customOptions: CustomPluginOptions | undefined,
-		isEntry: boolean | undefined,
-		assertions: Record<string, string>,
-		skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null
-	) => Promise<ResolvedId | null>,
+	moduleLoaderResolveId: ModuleLoaderResolveId,
 	skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null,
 	customOptions: CustomPluginOptions | undefined,
 	isEntry: boolean
diff --git a/src/utils/resolveIdViaPlugins.ts b/src/utils/resolveIdViaPlugins.ts
index a4b77c14691..85e580185a7 100644
--- a/src/utils/resolveIdViaPlugins.ts
+++ b/src/utils/resolveIdViaPlugins.ts
@@ -1,10 +1,5 @@
-import type {
-	CustomPluginOptions,
-	Plugin,
-	PluginContext,
-	ResolvedId,
-	ResolveIdResult
-} from '../rollup/types';
+import { ModuleLoaderResolveId } from '../ModuleLoader';
+import type { CustomPluginOptions, Plugin, PluginContext, ResolveIdResult } from '../rollup/types';
 import type { PluginDriver, ReplaceContext } from './PluginDriver';
 import { BLANK, EMPTY_OBJECT } from './blank';
 
@@ -12,15 +7,7 @@ export function resolveIdViaPlugins(
 	source: string,
 	importer: string | undefined,
 	pluginDriver: PluginDriver,
-	// TODO Lukas extract/reuse type
-	moduleLoaderResolveId: (
-		source: string,
-		importer: string | undefined,
-		customOptions: CustomPluginOptions | undefined,
-		isEntry: boolean | undefined,
-		assertions: Record<string, string>,
-		skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null
-	) => Promise<ResolvedId | null>,
+	moduleLoaderResolveId: ModuleLoaderResolveId,
 	skip: readonly { importer: string | undefined; plugin: Plugin; source: string }[] | null,
 	customOptions: CustomPluginOptions | undefined,
 	isEntry: boolean
diff --git a/test/function/samples/output-options-hook/_config.js b/test/function/samples/output-options-hook/_config.js
index ab64f6f952a..3c98cf8c830 100644
--- a/test/function/samples/output-options-hook/_config.js
+++ b/test/function/samples/output-options-hook/_config.js
@@ -29,6 +29,7 @@ module.exports = {
 					esModule: 'if-default-prop',
 					exports: 'auto',
 					extend: false,
+					externalImportAssertions: true,
 					externalLiveBindings: true,
 					format: 'cjs',
 					freeze: true,