If your plugin needs setup(), then create a simple lazy.lua file like this:
return { "me/my-plugin", opts = {} }
Plugins that are pure lua libraries should be lazy-loaded with lazy = true.
{ "nvim-lua/plenary.nvim", lazy = true }
Only use dependencies if a plugin needs the dep to be installed AND loaded. Lua plugins/libraries are automatically loaded when they are require()d, so they don't need to be in dependencies.
https://lazy.folke.io/developers#best-practices