And any non-empty Lua module file still takes more size on disk than true.lua.
The point is to have it as a separate file/an external module, in which case my statements are true.
On Windows there is no need for extra space on disk!
Windows already has your "true" module integrated as a standard device:
assert(require("nul:") == true)
It works because under Windows the file referred to as ".\nul:.lua" in ANY directory is actually the standard device "NUL:"
(Windows ignores extensions in 8.3 naming scheme for standard driver names: NUL, LPT1, COM1, etc.)
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Another interesting application of Windows standard devices:
require("con:")
The text entered from keyboard in runtime will be interpreted as content of the module.
Just enter some Lua code and terminate it with additional line consisting of single Ctrl-Z character.
CON is "console device" in Windows for accessing keyboard (read) and terminal (write). Please note that CON is not stdin, CON is always a keyboard, it can't be redirected.