I've noticed this when testing treeshakeability of a some library that this input code~:

const create = () => {
  throw new Error('test')
}

/* #__PURE__ */ create({
  foo: create({}),
});

pretty much stays in the output, while when using Terser the outer call (the one annotated with PURE) gets eliminated. The inner call makes the difference here, because if we annotate it the whole thing just vanishes in both cases (as expected).

Expected Behavior

Matching behavior to Terser

Actual Behavior

Different behavior from Terser

Repro

REPL repro

Note from maintainer (@lukastaegert) :
The consensus on this issue is that even though the current behaviour is acceptable, it would be nice to replace call expressions with just their side-effectful arguments in certain cases. If someone wants to work towards a PR to improve this, see #3144 (comment) for implementation suggestions.