Are import values disconnected from their export values still read-only?

Given is the following module structure:

// module A:
export let a = 1; // named export
export function inc() { a++; } // named export

// module B:
let b = 1;
export default b; // default export (equivalent to `export default 1`)
export function inc() { b++; } // named export

// module C:
let c = {};
export default c; // default export

// module E:
import a, {inc as incA} from "./A";
import b, {inc as incB} from "./B";
import c from "./C";

incA();
console.log(a); // logs 2, because "a" has a live connection to the export value
a++; // Error (because a is a live read-only view on the export)

incB();
console.log(b); // logs 1, because "b" is disconnected from the export value
b++; // Does this throw an error as well?

c.prop = true; // I think mutations are always allowed, right?
c = {}; // but are reassignment allowed too?

If I have a default export of an expression (export default b or export default 1) a corresponding import is disconnected from this export value. Considering this, is such an import still read-only that is, can I reassign a or c?