diff --git a/packages/commonjs/src/helpers.js b/packages/commonjs/src/helpers.js
index 930b709a3..2dbfd6e08 100644
--- a/packages/commonjs/src/helpers.js
+++ b/packages/commonjs/src/helpers.js
@@ -23,10 +23,6 @@ export const HELPERS_ID = '\0commonjsHelpers.js';
 export const HELPERS = `
 export var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};
 
-export function unwrapExports (x) {
-	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;
-}
-
 export function createCommonjsModule(fn, basedir, module) {
 	return module = {
 	  path: basedir,
diff --git a/packages/commonjs/src/transform.js b/packages/commonjs/src/transform.js
index 8b882767c..8af4547e2 100644
--- a/packages/commonjs/src/transform.js
+++ b/packages/commonjs/src/transform.js
@@ -642,9 +642,7 @@ export function transformCommonjs(
     }
   }
 
-  const defaultExport = /__esModule/.test(code)
-    ? `export default /*@__PURE__*/${HELPERS_NAME}.unwrapExports(${moduleName});`
-    : `export default ${moduleName};`;
+  const defaultExport = `export default ${moduleName};`;
 
   const named = namedExportDeclarations
     .filter((x) => x.name !== 'default' || !hasDefaultExport)
diff --git a/packages/commonjs/test/snapshots/function.js.md b/packages/commonjs/test/snapshots/function.js.md
index b1d428694..3339cee47 100644
--- a/packages/commonjs/test/snapshots/function.js.md
+++ b/packages/commonjs/test/snapshots/function.js.md
@@ -11,10 +11,6 @@ Generated by [AVA](https://ava.li).
     {
       'main.js': `'use strict';␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -35,10 +31,8 @@ Generated by [AVA](https://ava.li).
       exports.answer = 42;␊
       });␊
       ␊
-      var answer$1 = /*@__PURE__*/unwrapExports(answer);␊
-      ␊
-      var x = /*#__PURE__*/Object.freeze(/*#__PURE__*/Object.assign(/*#__PURE__*/Object.create(null), answer$1, {␊
-      	'default': answer$1,␊
+      var x = /*#__PURE__*/Object.freeze(/*#__PURE__*/Object.assign(/*#__PURE__*/Object.create(null), answer, {␊
+      	'default': answer,␊
       	__moduleExports: answer␊
       }));␊
       ␊
@@ -263,10 +257,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -420,7 +410,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -466,10 +455,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -623,7 +608,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -665,10 +649,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -822,7 +802,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -883,10 +862,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -1040,7 +1015,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -1067,14 +1041,10 @@ Generated by [AVA](https://ava.li).
 > Snapshot 1
 
     {
-      'lib2-07a971d0.js': `'use strict';␊
+      'lib2-f863e9df.js': `'use strict';␊
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -1228,7 +1198,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -1262,7 +1231,7 @@ Generated by [AVA](https://ava.li).
       `,
       'main.js': `'use strict';␊
       ␊
-      var lib2 = require('./lib2-07a971d0.js');␊
+      var lib2 = require('./lib2-f863e9df.js');␊
       ␊
       /* eslint-disable import/no-dynamic-require, global-require */␊
       ␊
@@ -1279,7 +1248,7 @@ Generated by [AVA](https://ava.li).
       `,
       'main2.js': `'use strict';␊
       ␊
-      require('./lib2-07a971d0.js');␊
+      require('./lib2-f863e9df.js');␊
       ␊
       `,
     }
@@ -1293,10 +1262,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -1450,7 +1415,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -1483,10 +1447,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -1640,7 +1600,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -1679,10 +1638,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -1836,7 +1791,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -1888,10 +1842,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -2045,7 +1995,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -2095,10 +2044,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -2252,7 +2197,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -2296,10 +2240,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -2453,7 +2393,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -2514,10 +2453,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -2671,7 +2606,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -2718,10 +2652,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -2875,7 +2805,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -2914,10 +2843,6 @@ Generated by [AVA](https://ava.li).
       ␊
       var commonjsGlobal = typeof globalThis !== 'undefined' ? globalThis : typeof window !== 'undefined' ? window : typeof global !== 'undefined' ? global : typeof self !== 'undefined' ? self : {};␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -3071,7 +2996,6 @@ Generated by [AVA](https://ava.li).
       var _commonjsHelpers = /*#__PURE__*/Object.freeze({␊
       	__proto__: null,␊
       	commonjsGlobal: commonjsGlobal,␊
-      	unwrapExports: unwrapExports,␊
       	createCommonjsModule: createCommonjsModule,␊
       	getCjsExportFromNamespace: getCjsExportFromNamespace,␊
       	commonjsRegister: commonjsRegister,␊
@@ -3551,10 +3475,6 @@ Generated by [AVA](https://ava.li).
     {
       'main.js': `'use strict';␊
       ␊
-      function unwrapExports (x) {␊
-      	return x && !x.__esModule && Object.prototype.hasOwnProperty.call(x, 'default') ? x['default'] : x;␊
-      }␊
-      ␊
       function createCommonjsModule(fn, basedir, module) {␊
       	return module = {␊
       	  path: basedir,␊
@@ -3587,9 +3507,7 @@ Generated by [AVA](https://ava.li).
       exports.Bar = commonjsBar.default;␊
       });␊
       ␊
-      var commonjsFoo$1 = /*@__PURE__*/unwrapExports(commonjsFoo);␊
-      ␊
-      t.is(new commonjsFoo$1.Bar().x, 42);␊
+      t.is(new commonjsFoo.Bar().x, 42);␊
       `,
     }
 
diff --git a/packages/commonjs/test/snapshots/function.js.snap b/packages/commonjs/test/snapshots/function.js.snap
index 05cdd2519..3a8b33c2c 100644
Binary files a/packages/commonjs/test/snapshots/function.js.snap and b/packages/commonjs/test/snapshots/function.js.snap differ