The New-ModuleManifest
documentation for its -RequiredAssemblies
parameter agrees:
Specifies the assembly (.dll) files that the module requires. Enter the assembly file names. Windows PowerShell loads the specified assemblies before updating types or formats, importing nested modules, or importing the module file that is specified in the value of the RootModule key.
Use this parameter to list all the assemblies that the module requires, including assemblies that must be loaded to update any formatting or type files that are listed in the FormatsToProcess or TypesToProcess keys
And I cannot find anything different (eg. on MSDN).