---
- name: Create filesystem
  filesystem:
    opts: "{{ item.opts | default(omit, true) }}"
    force: "{{ item.override | default(false, true) }}"
    resizefs: "{{ item.resize | default(true, true) }}"
    dev: "{{ item.device }}"
    fstype: "{{ item.fstype }}"
  with_items: "{{ devices | default([], true) }}"
...