Terraform do null resources work with depends_on

I am looking to use the count attribute on a resource to handle some conditionals in terraform. I know that, if count = 0 in a resource, it is null in terraform. What I want to know if that null will pass a depends_on? E.g.

resource "a_resource" "foo" {
    count = 0
    ...
}

resource "a_resource" "bar" {
    depends_on = [a_resource.foo]
    ...
}

Would a_resource.bar still be created?

The depends_on meta-argument instructs Terraform to complete all actions on the dependency object (including Read actions) before performing actions on the object declaring the dependency.

So as confirmed by the documentation, there is no functionality in the depends_on meta-parameter that would impact actual management of a resource, but rather only the specific ordering of operations as Terraform DSL is declarative. a_resource.bar would still be managed and applied.