diff --git a/playground/nuxt.config.ts b/playground/nuxt.config.ts
index 4ead424f0..e13a8f2d3 100644
--- a/playground/nuxt.config.ts
+++ b/playground/nuxt.config.ts
@@ -105,7 +105,7 @@ export default defineNuxtConfig({
   //     }
   //   }
   // },
-  debug: false,
+  debug: true,
   i18n: {
     experimental: {
       jsTsFormatResource: true
@@ -148,12 +148,12 @@ export default defineNuxtConfig({
       }
     ],
     // trailingSlash: true,
-    debug: false,
+    debug: true,
     defaultLocale: 'en',
     // strategy: 'no_prefix',
     // strategy: 'prefix',
     // strategy: 'prefix_and_default',
-    strategy: 'prefix_except_default',
+    // strategy: 'prefix_except_default',
     // rootRedirect: '/ja/about-ja',
     dynamicRouteParams: true,
     // customRoutes: 'config',
@@ -167,14 +167,14 @@ export default defineNuxtConfig({
     },
     // differentDomains: true,
     // skipSettingLocaleOnNavigate: true,
-    // detectBrowserLanguage: false,
-    detectBrowserLanguage: {
-      useCookie: true
-      // alwaysRedirect: true
-      // cookieKey: 'i18n_redirected',
-      // // cookieKey: 'my_custom_cookie_name',
-      // redirectOn: 'root'
-    },
+    detectBrowserLanguage: false,
+    // detectBrowserLanguage: {
+    //   // useCookie: true
+    //   // alwaysRedirect: true
+    //   // cookieKey: 'i18n_redirected',
+    //   // // cookieKey: 'my_custom_cookie_name',
+    //   // redirectOn: 'root'
+    // },
     vueI18n: './vue-i18n.options.ts'
   }
 })
diff --git a/src/bundler.ts b/src/bundler.ts
index 43172c9c8..96c3b4067 100644
--- a/src/bundler.ts
+++ b/src/bundler.ts
@@ -4,8 +4,7 @@ import { extendWebpackConfig, extendViteConfig, addWebpackPlugin, addVitePlugin
 import VueI18nWebpackPlugin from '@intlify/unplugin-vue-i18n/webpack'
 import VueI18nVitePlugin from '@intlify/unplugin-vue-i18n/vite'
 import { TransformMacroPlugin, TransformMacroPluginOptions } from './transform/macros'
-import { ResourceProxyPlugin, ResourceProxyPluginOptions } from './transform/proxy'
-import { ResourceDynamicPlugin, ResourceDynamicPluginOptions } from './transform/dynamic'
+import { ResourcePlugin, ResourcePluginOptions } from './transform/resource'
 import { assign } from '@intlify/shared'
 import { getLayerLangPaths } from './layers'
 
@@ -33,16 +32,12 @@ export async function extendBundler(
   debug('i18nModulePaths -', i18nModulePaths)
   const localePaths = [...langPaths, ...i18nModulePaths]
 
-  const proxyOptions: ResourceProxyPluginOptions = {
-    sourcemap: nuxt.options.sourcemap.server || nuxt.options.sourcemap.client
-  }
-
   // extract macros from components
   const macroOptions: TransformMacroPluginOptions = {
     sourcemap: nuxt.options.sourcemap.server || nuxt.options.sourcemap.client
   }
 
-  const dynamicOptions: ResourceDynamicPluginOptions = {
+  const resourceOptions: ResourcePluginOptions = {
     sourcemap: nuxt.options.sourcemap.server || nuxt.options.sourcemap.client
   }
 
@@ -66,10 +61,9 @@ export async function extendBundler(
       webpackPluginOptions.include = localePaths.map(x => resolve(x, './**'))
     }
 
-    addWebpackPlugin(ResourceProxyPlugin.webpack(proxyOptions))
     addWebpackPlugin(VueI18nWebpackPlugin(webpackPluginOptions))
     addWebpackPlugin(TransformMacroPlugin.webpack(macroOptions))
-    addWebpackPlugin(ResourceDynamicPlugin.webpack(dynamicOptions))
+    addWebpackPlugin(ResourcePlugin.webpack(resourceOptions))
 
     extendWebpackConfig(config => {
       // eslint-disable-next-line @typescript-eslint/no-non-null-assertion -- `config.plugins` is safe, so it's assigned with nuxt!
@@ -98,10 +92,9 @@ export async function extendBundler(
     vitePluginOptions.include = localePaths.map(x => resolve(x, './**'))
   }
 
-  addVitePlugin(ResourceProxyPlugin.vite(proxyOptions))
   addVitePlugin(VueI18nVitePlugin(vitePluginOptions))
   addVitePlugin(TransformMacroPlugin.vite(macroOptions))
-  addVitePlugin(ResourceDynamicPlugin.vite(dynamicOptions))
+  addVitePlugin(ResourcePlugin.vite(resourceOptions))
 
   extendViteConfig(config => {
     if (config.define) {
diff --git a/src/constants.ts b/src/constants.ts
index d4ba10b46..85855a39c 100644
--- a/src/constants.ts
+++ b/src/constants.ts
@@ -71,8 +71,6 @@ export const DEFAULT_OPTIONS = {
   debug: false
 } as const
 
-export const NUXT_I18N_LOCALE_PROXY_ID = '@nuxtjs/i18n/__locale__' as const
-export const NUXT_I18N_CONFIG_PROXY_ID = '@nuxtjs/i18n/__config__' as const
 export const NUXT_I18N_TEMPLATE_OPTIONS_KEY = 'i18n.options.mjs' as const
 export const NUXT_I18N_COMPOSABLE_DEFINE_ROUTE = 'defineI18nRoute' as const
 export const NUXT_I18N_COMPOSABLE_DEFINE_LOCALE = 'defineI18nLocale' as const
diff --git a/src/gen.ts b/src/gen.ts
index a50471b1a..e3383a2a9 100644
--- a/src/gen.ts
+++ b/src/gen.ts
@@ -3,17 +3,10 @@
 import createDebug from 'debug'
 import { isArray, isObject } from '@intlify/shared'
 import { generateJSON } from '@intlify/bundle-utils'
-import {
-  EXECUTABLE_EXTENSIONS,
-  NULL_HASH,
-  NUXT_I18N_MODULE_ID,
-  NUXT_I18N_CONFIG_PROXY_ID,
-  NUXT_I18N_LOCALE_PROXY_ID
-} from './constants'
+import { EXECUTABLE_EXTENSIONS, NULL_HASH, NUXT_I18N_MODULE_ID } from './constants'
 import { genImport, genSafeVariableName, genDynamicImport } from 'knitwork'
 import { parse as parsePath, normalize } from 'pathe'
 import { withQuery } from 'ufo'
-import { asVirtualId } from './transform/utils'
 import { toCode } from './utils'
 
 import type { NuxtI18nOptions, NuxtI18nInternalOptions, LocaleInfo, VueI18nConfigPathInfo, LocaleType } from './types'
@@ -29,6 +22,8 @@ export type LoaderOptions = {
   additionalMessages?: AdditionalMessages // TODO: remove `i18n:extend-messages` before v8 official release
 }
 
+type ResourceType = 'locale' | 'config'
+
 const debug = createDebug('@nuxtjs/i18n:gen')
 
 export function generateLoaderOptions(
@@ -85,7 +80,7 @@ export function generateLoaderOptions(
       gen += `${genImport(
         genImportSpecifier(loadPath, ext, absolutePath, type, {
           hash,
-          virtualId: NUXT_I18N_LOCALE_PROXY_ID,
+          resourceType: 'locale',
           query: { locale: localeCode }
         }),
         variableName,
@@ -179,7 +174,7 @@ export function generateLoaderOptions(
 `
           const basicVueI18nConfigCode = generateVueI18nConfigration(vueI18nConfigPathInfo, ({ absolute: absolutePath, relative: relativePath, hash, relativeBase, type }, { dir, base, ext }) => {
             const configImportKey = makeImportKey(relativeBase, dir, base)
-            return `const vueI18n = await vueI18nConfigLoader((${genDynamicImport(genImportSpecifier(configImportKey, ext, absolutePath, type, { hash, virtualId: NUXT_I18N_CONFIG_PROXY_ID }), { comment: `webpackChunkName: "${normalizeWithUnderScore(relativePath)}_${hash}"` })}))\n`
+            return `const vueI18n = await vueI18nConfigLoader((${genDynamicImport(genImportSpecifier(configImportKey, ext, absolutePath, type, { hash, resourceType: 'config' }), { comment: `webpackChunkName: "${normalizeWithUnderScore(relativePath)}_${hash}"` })}))\n`
           })
           if (basicVueI18nConfigCode != null) {
             genCodes += `  ${basicVueI18nConfigCode}`
@@ -218,7 +213,7 @@ export function generateLoaderOptions(
           for (const configPath of vueI18nConfigPaths) {
             const additionalVueI18nConfigCode = generateVueI18nConfigration(configPath, ({ absolute: absolutePath, relative: relativePath, hash, relativeBase, type }, { dir, base, ext }) => {
               const configImportKey = makeImportKey(relativeBase, dir, base)
-              return `await mergeMessages(${rootKey}.${key}.messages, (${genDynamicImport(genImportSpecifier(configImportKey, ext, absolutePath, type, { hash, virtualId: NUXT_I18N_CONFIG_PROXY_ID }), { comment: `webpackChunkName: "${normalizeWithUnderScore(relativePath)}_${hash}"` })}))\n`
+              return `await mergeMessages(${rootKey}.${key}.messages, (${genDynamicImport(genImportSpecifier(configImportKey, ext, absolutePath, type, { hash, resourceType: 'config' }), { comment: `webpackChunkName: "${normalizeWithUnderScore(relativePath)}_${hash}"` })}))\n`
             })
             if (additionalVueI18nConfigCode != null) {
               genCodes += `  ${additionalVueI18nConfigCode}`
@@ -280,8 +275,6 @@ export function generateLoaderOptions(
   return genCode
 }
 
-type TransformProxyType = typeof NUXT_I18N_LOCALE_PROXY_ID | typeof NUXT_I18N_CONFIG_PROXY_ID
-
 function raiseSyntaxError(path: string) {
   throw new Error(`'unknown' type in '${path}'.`)
 }
@@ -293,21 +286,21 @@ function genImportSpecifier(
   type: LocaleType,
   {
     hash = NULL_HASH,
-    virtualId = NUXT_I18N_LOCALE_PROXY_ID,
+    resourceType = 'locale',
     query = {}
   }: {
     hash?: string
-    virtualId?: TransformProxyType
+    resourceType?: ResourceType
     query?: Record<string, string>
   } = {}
 ) {
   if (EXECUTABLE_EXTENSIONS.includes(ext)) {
-    if (virtualId === NUXT_I18N_LOCALE_PROXY_ID) {
+    if (resourceType === 'locale') {
       type === 'unknown' && raiseSyntaxError(absolutePath)
-      return type === 'dynamic' ? asVirtualId(withQuery(virtualId, { target: id, hash, ...query })) : id
-    } else if (virtualId === NUXT_I18N_CONFIG_PROXY_ID) {
+      return type === 'dynamic' ? withQuery(id, { hash, ...query }) : id
+    } else if (resourceType === 'config') {
       type === 'unknown' && raiseSyntaxError(absolutePath)
-      return asVirtualId(withQuery(virtualId, { target: id, hash, ...query }))
+      return withQuery(id, { hash, ...query, ...{ config: 1 } })
     } else {
       return id
     }
diff --git a/src/runtime/internal.ts b/src/runtime/internal.ts
index 96dfbed99..19e298243 100644
--- a/src/runtime/internal.ts
+++ b/src/runtime/internal.ts
@@ -132,7 +132,7 @@ async function loadMessage(context: NuxtApp, loader: () => Promise<any>, locale:
     const getter = await loader().then(r => r.default || r)
     if (isFunction(getter)) {
       if (i18nConfig.experimental?.jsTsFormatResource) {
-        message = await getter(locale).then((r: any) => r.default || r)
+        message = await getter(locale)
         __DEBUG__ && console.log('loadMessage: dynamic load', message)
       } else {
         console.warn(
@@ -167,8 +167,10 @@ export async function loadLocale(
         const { key, load } = loaders[0]
         let message: LocaleMessages<DefineLocaleMessage> | undefined | null = null
         if (loadedMessages.has(key)) {
+          __DEBUG__ && console.log(key + ' is already loaded')
           message = loadedMessages.get(key)
         } else {
+          __DEBUG__ && console.log(key + ' is loading ...')
           message = await loadMessage(context, load, locale)
           if (message != null) {
             loadedMessages.set(key, message)
@@ -183,8 +185,10 @@ export async function loadLocale(
         for (const { key, load } of loaders) {
           let message: LocaleMessages<DefineLocaleMessage> | undefined | null = null
           if (loadedMessages.has(key)) {
+            __DEBUG__ && console.log(key + ' is already loaded')
             message = loadedMessages.get(key)
           } else {
+            __DEBUG__ && console.log(key + ' is loading ...')
             message = await loadMessage(context, load, locale)
             if (message != null) {
               loadedMessages.set(key, message)
diff --git a/src/transform/proxy.ts b/src/transform/proxy.ts
deleted file mode 100644
index 4ed61a2e3..000000000
--- a/src/transform/proxy.ts
+++ /dev/null
@@ -1,132 +0,0 @@
-import createDebug from 'debug'
-import { dirname, resolve } from 'node:path'
-import { createUnplugin } from 'unplugin'
-import { parseQuery, parseURL, withQuery } from 'ufo'
-import { isString } from '@intlify/shared'
-import MagicString from 'magic-string'
-// @ts-ignore
-import { transform as stripType } from '@mizchi/sucrase'
-import { getVirtualId, VIRTUAL_PREFIX_HEX } from './utils'
-import { toCode } from '../utils'
-import { NUXT_I18N_TEMPLATE_OPTIONS_KEY, NUXT_I18N_CONFIG_PROXY_ID, NUXT_I18N_LOCALE_PROXY_ID } from '../constants'
-
-export interface ResourceProxyPluginOptions {
-  sourcemap?: boolean
-}
-
-const debug = createDebug('@nuxtjs/i18n:transform:proxy')
-
-export const ResourceProxyPlugin = createUnplugin((options: ResourceProxyPluginOptions = {}, meta) => {
-  debug('options', options, meta)
-
-  return {
-    name: 'nuxtjs:i18n-resource-proxy',
-
-    resolveId(id, importer) {
-      const { pathname, search } = parseURL(decodeURIComponent(getVirtualId(id)))
-      const query = parseQuery(search)
-
-      if (pathname === NUXT_I18N_LOCALE_PROXY_ID) {
-        debug('resolveId (locale)', id, importer)
-        if (importer?.endsWith(NUXT_I18N_TEMPLATE_OPTIONS_KEY)) {
-          return {
-            id: withQuery(id, { from: importer }),
-            moduleSideEffects: true
-          }
-        } else if (isString(query.from) && query.from.endsWith(NUXT_I18N_TEMPLATE_OPTIONS_KEY)) {
-          return {
-            id,
-            moduleSideEffects: true
-          }
-        }
-      } else if (pathname === NUXT_I18N_CONFIG_PROXY_ID) {
-        debug('resolveId (config)', id, importer)
-        if (importer?.endsWith(NUXT_I18N_TEMPLATE_OPTIONS_KEY)) {
-          return {
-            id: withQuery(id, { from: importer }),
-            moduleSideEffects: true
-          }
-        } else if (isString(query.from) && query.from.endsWith(NUXT_I18N_TEMPLATE_OPTIONS_KEY)) {
-          return {
-            id,
-            moduleSideEffects: true
-          }
-        }
-      }
-
-      return null
-    },
-
-    async load(id) {
-      const { pathname, search } = parseURL(decodeURIComponent(getVirtualId(id)))
-      const query = parseQuery(search)
-
-      if (pathname === NUXT_I18N_LOCALE_PROXY_ID) {
-        if (isString(query.target) && isString(query.from)) {
-          const baseDir = dirname(query.from)
-          debug('load (locale) ->', id, baseDir)
-          // prettier-ignore
-          const code = `export default async function(locale) {
-  __DEBUG__ && console.log('loadResource', locale)
-  const loader = await import(${toCode(withQuery(resolve(baseDir, query.target), { locale: query.locale }))}).then(m => m.default || m)
-  const message = await loader(locale)
-  __DEBUG__ && console.log('loaded on loadResource', message)
-  return message
-}`
-          const s = new MagicString(code)
-          return {
-            code: s.toString(),
-            map: options.sourcemap ? s.generateMap({ hires: true }) : undefined
-          }
-        }
-      } else if (pathname === NUXT_I18N_CONFIG_PROXY_ID) {
-        if (isString(query.target) && isString(query.from)) {
-          const baseDir = dirname(query.from)
-          debug('load (config) ->', id, baseDir)
-          // prettier-ignore
-          const code = `import { isObject, isFunction } from '@intlify/shared'
-export default async function() {
-  const loader = await import(${toCode(withQuery(resolve(baseDir, query.target), { hash: query.hash, config: 'true' }))}).then(m => m.default || m)
-  const config = isFunction(loader)
-    ? await loader()
-    : isObject(loader)
-      ? loader
-      : {}
-  __DEBUG__ && console.log('loadConfig', config)
-  return config
-}`
-          const s = new MagicString(code)
-          return {
-            code: s.toString(),
-            map: options.sourcemap ? s.generateMap({ hires: true }) : undefined
-          }
-        }
-      }
-    },
-
-    transformInclude(id) {
-      if (id.startsWith(VIRTUAL_PREFIX_HEX) || !/\.([c|m]?ts)$/.test(id)) {
-        return false
-      } else {
-        debug('transformInclude', id)
-        return true
-      }
-    },
-
-    transform(code, id) {
-      debug('transform', id)
-
-      const out = stripType(code, {
-        transforms: ['jsx'],
-        keepUnusedImports: true
-      })
-
-      const s = new MagicString(out.code)
-
-      return {
-        code: s.toString(),
-        map: options.sourcemap ? s.generateMap({ hires: true }) : undefined
-      }
-    }
-  }
-})
diff --git a/src/transform/dynamic.ts b/src/transform/resource.ts
similarity index 87%
rename from src/transform/dynamic.ts
rename to src/transform/resource.ts
index 0ce4dccf8..0fe38628e 100644
--- a/src/transform/dynamic.ts
+++ b/src/transform/resource.ts
@@ -6,17 +6,17 @@ import MagicString from 'magic-string'
 import { VIRTUAL_PREFIX_HEX } from './utils'
 import { NUXT_I18N_COMPOSABLE_DEFINE_LOCALE, NUXT_I18N_COMPOSABLE_DEFINE_CONFIG } from '../constants'
 
-export interface ResourceDynamicPluginOptions {
+export interface ResourcePluginOptions {
   sourcemap?: boolean
 }
 
-const debug = createDebug('@nuxtjs/i18n:transform:dynamic')
+const debug = createDebug('@nuxtjs/i18n:transform:resource')
 
-export const ResourceDynamicPlugin = createUnplugin((options: ResourceDynamicPluginOptions) => {
+export const ResourcePlugin = createUnplugin((options: ResourcePluginOptions) => {
   debug('options', options)
 
   return {
-    name: 'nuxtjs:i18n-resource-dynamic',
+    name: 'nuxtjs:i18n-resource',
     enforce: 'post',
 
     transformInclude(id) {