docs(esm): add notes about default exports

docs/content/2.concepts/4.esm.md

@@ -142,6 +142,68 @@ export default defineNuxtConfig({
 })
 ```
 
+### Default exports
+
+A dependency with CommonJS format, can use `module.exports` or `exports` to provide a default export:
+
+```js [node_modules/cjs-pkg/index.js]
+module.exports = { test: 123 }
+// or
+exports.test = 123
+```
+
+This normally works well if we `require` such dependency:
+
+```js [test.cjs]
+const pkg = require('cjs-pkg')
+
+console.log(pkg) // { test: 123 }
+```
+
+[Node.js in native ESM mode](https://nodejs.org/api/esm.html#interoperability-with-commonjs), [typescript with `esModuleInterop` enabled](https://www.typescriptlang.org/tsconfig#esModuleInterop) and bundlers such as Webpack, provide a compatibility mechanism so that we can default import such library.
+This mechanism is often referred to as "interop require default":
+
+```js
+import pkg from 'cjs-pkg'
+
+console.log(pkg) // { test: 123 }
+```
+
+However, because of complexities for syntax detection and different bundle formats, there is always a chance that interop default fails and we end up with something like this:
+
+```js
+import pkg from 'cjs-pkg'
+
+console.log(pkg) // { default: { test: 123 } }
+```
+
+Also when using dynamic import syntax (in both CJS and ESM files), we always have this situation:
+
+```js
+import('cjs-pkg').then(console.log) // [Module: null prototype] { default: { test: '123' } }
+```
+
+In this case, we need to manually inerop default export:
+
+```js
+// Static import
+import { default as pkg } from 'cjs-pkg'
+
+// Dynamic import
+import('cjs-pkg').then(m => m.default || m).then(console.log)
+```
+
+For handling more complex situations and more safety, we recommand and internally use [mlly](https://github.com/unjs/mlly) in Nuxt 3 that can preserve named exports.
+
+```js
+import { interopDefault } from 'mlly'
+
+// Assuming the shape is { default: { foo: 'bar' }, baz: 'qux' }
+import myModule from 'my-module'
+
+console.log(interopDefault(myModule)) // { foo: 'bar', baz: 'qux' }
+```
+
 ## Library author guide
 
 The good news is that it's relatively simple to fix issues of ESM compatibility. There are really two main options:
@@ -228,7 +290,7 @@ const someFile = await resolvePath('my-lib', { url: import.meta.url })
 
 ### Best practices
 
-- Prefer named exports rather than default export. This helps reduce CJS conflicts.
+- Prefer named exports rather than default export. This helps reduce CJS conflicts. (see [Default exports](#default-exports) section)
 
 - Avoid depending on Node.js built-ins and CommonJS or Node.js-only dependencies as much as possible to make your library usable in Browsers and Edge Workers without needing Nitro polyfills.