---
- name: In virtual network gateway state
  include: "{{ item.state | default('present', true) }}.yml"
  vars:
    vgw: "{{ item }}"
  when:
    - action is undefined 
    - (vgws | default([], true) | length) > 0
  with_items: "{{ vgws }}"

- name: Update/create virtual network gateway
  include: present.yml
  vars:
    vgw: "{{ item }}"
  when:
    - action is defined 
    - action == 'present'
    - item.state is undefined
    - (vgws | default([], true) | length) > 0
  with_items: "{{ vgws }}"

- name: Delete virtual network gateway
  include: absent.yml
  vars:
    vgw: "{{ item }}"
  when:
    - action is defined 
    - action == 'absent'
    - item.state is undefined
    - (vgws | default([], true) | length) > 0
  with_items: "{{ vgws }}"
...