requireReturnsDefault: "auto" results in an incorrect bundle for some libraries

[mlaponder]

• Rollup Plugin Name: @rollup/plugin-commonjs
• Rollup Plugin Version: 25.0.7
• Rollup Version: tried locally with 4.17.2, stackblitz example is 3.7.5
• Operating System (or Browser): Windows/Chrome
• Node Version: 18.19
• Link to reproduction (⚠️ read below): https://stackblitz.com/edit/rollup-repro-dwrgve?file=package.json,rollup.config.js,public%2Findex.html

Expected Behavior

Created bundle can be run without errors

Actual Behavior

An error occurs when the bundle is loaded:

Uncaught TypeError: (0 , _createTheme.default) is not a function
    at bundle.js:14953:92
    at bundle.js:17882:3

Additional Information

_createTheme seems to have a dubbel wrapped default, there is a default in createTheme$1 but another one is added by _interopRequireDefault. As a result _createTheme.default is not a function, but _createTheme.default.default is.

I can workaround it by specifying:

{ requireReturnsDefault: (id) => /createTheme|styled-engine|styleFunctionSx/.test(id) ? false : "auto" } 

for the commonjs plugin, but I was hoping that "auto" would take care of this. Noe that the example uses MaterialUI as an example but I have also seen it with other libraries.