__NO_SIDE_EFFECTS__ on template literal tag function is not applied

[jdanyow]

I think there's an issue where template literal tag functions annotated with NO_SIDE_EFFECTS are still minified as if they do have side effects.

Minimal reproduction in playground

Input

/*#__NO_SIDE_EFFECTS__*/
function html(strings, ...values) {
  return { strings, values }
}

html`should not be in output`;

Output (using --minify)

function html(t,...n){return{strings:t,values:n}}html`should not be in output`;

Expected output

function html(t,...n){return{strings:t,values:n}}

Related

• Tagged template literals: minify does not shake pure tag function swc-project/swc#8275
• Tree shake template literals #3472