Bundle execution is only dependent on program level call expressions

src/ast/nodes/CallExpression.js

@@ -30,7 +30,9 @@ export default class CallExpression extends Node {
 	}
 
 	initialise ( scope ) {
-		this.module.bundle.dependentExpressions.push( this );
+		if ( isProgramLevel( this ) ) {
+			this.module.bundle.dependentExpressions.push( this );
+		}
 		super.initialise( scope );
 	}
 
@@ -38,3 +40,14 @@ export default class CallExpression extends Node {
 		return this.hasEffects( this.findScope() );
 	}
 }
+
+function isProgramLevel ( node ) {
+	do {
+		if ( node.type === 'Program' ) {
+			return true;
+		}
+		node = node.parent;
+	} while ( node && !/Function/.test( node.type ) );
+
+	return false;
+}