"external_defu_default(...) is not a function" when defining axios create method in plugin

Environment

• Operating System: Darwin
• Node Version: v14.19.3
• Nuxt Version: 2.16.0-27616340.013f051b
• Package Manager: yarn@1.22.18
• Builder: webpack
• User Config: head, ssr, css, plugins, components, buildModules, modules, axios, dayjs, vuetify, publicRuntimeConfig, privateRuntimeConfig, storybook, i18n, build, router, serverHandlers, devServerHandlers, bridge
• Runtime Modules: @nuxtjs/axios@5.13.6, 8n, @nuxtjs/dayjs@1.4.1
• Build Modules: (), @nuxtjs/stylelint-module@4.1.0, @nuxtjs/vuetify@1.12.3, @pinia/nuxt@0.1.9, @nuxt/bridge@3.0.0-27657000.c87fdbe

Reproduction

https://codesandbox.io/s/confident-wildflower-cjzhey

Describe the bug

I've set a plugin :

export default <Plugin>function ({ app, $axios }, inject: Inject) {
  const snackbarStore = useSnackbarStore()
  const authStore = useAuthStore()

  const api = $axios.create({
    headers: {
      common: {
        Accept: 'application/json',
        'Accept-Language': `${app.i18n.locale}, fr-FR`,
      },
    }
  })

  inject('api', api)
}

On dev mode everything's fine but when I build and start, I got this error :

[nuxt] [request error] external_defu_default(...) is not a function
  at Function.create (./server/chunks/app/server.mjs:22020:59)  
  at plugins_api (./server/chunks/app/server.mjs:22223:26)  
  at createApp (./server/chunks/app/server.mjs:22723:15)  
  at async __webpack_exports__.default (./server/chunks/app/server.mjs:22821:11)  
  at async renderToString (./server/chunks/handlers/renderer.mjs:268:19)  
  at async ./server/chunks/handlers/renderer.mjs:601:20  
  at async ./server/node_modules/h3/dist/index.mjs:417:19  
  at async Server.nodeHandler (./server/node_modules/h3/dist/index.mjs:367:7)

Line 22020 is :

create(options) {
  return createAxiosInstance(external_defu_default()(options, this.defaults));
}

Additional context

No response

Logs

No response

Start with the linked CodeSandbox reproduction and the plugin containing $axios.create, then inspect the generated server/chunks/app/server.mjs around line 22020 and the createApp call path. Compare dev and build-and-start behavior, and consider the issue resolved when the production build starts without the external_defu_default(...) error while preserving the plugin's API creation.