myDivDep <- tagFunction(function() {
  if (isTRUE(getOption("useDep", TRUE))) {
    htmlDependency(
      name = "lazy-dependency",
      version = "1.0", src = ""
    )
  }
})
myDiv <- attachDependencies(div(), myDivDep)
renderTags(myDiv)
withr::with_options(list(useDep = FALSE), renderTags(myDiv))
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