I created simple object with 2 textures and wanted to export it as Collada .dae file.
After export I found out that the node in the .dae for image references is completely empty like this + there are no images being exported with the file either (I have checked "Copy" under Texture Options for Collada file export):
<library_images/>
I am using Blender v3.6.4 on Win10 x64.
This is my test file:
