Well, what do you mean by "depend on the mounted file system" ?
To begin with, this line in the man page defines an option called
defaults. This option
defaults is available for all file systems as indicated by the section heading. It stands exactly for the set of options listed in the definition of
defaults. You may see it as a replacement for that list.
Then, a default option may be surperseded by other considerations.
For example, if you use the option
default for a DVD drive, you will end up with option
ro rather than
rw when the drive is mounted because DVDs have read-only file systems (the file system does not exists yet when you write). A file containing the image of an ISO 9660 file system will also be mounted
ro with a loop device.
I do not know for an ext4 file system image (I still have to try it).
Also, if you use
default and follow it with other options, it may cancel some of the options set by
default. For example the option
owner will cancel many.