This would cause the bundler to inject a split point & know how to hide that + know what needs bundling and what doesn’t. GWT pioneered almost 20 years ago although not a fan of the syntax they invented to keep everything running within stock Java syntax: https://www.gwtproject.org/doc/latest/DevGuideCodeSplitting....
The tooling producing such annotaion bwsed on historical visits whould conctantly change the annotated set of functions, I suspect, whith app versions evolving.
Note, the inactive code parts are very often in 3rd party libraries.
Some are also in your own libraries shared between your different application. So the same shared library whould need one set of split-annotated functions for one app, and another set for another app. So these conflicting sets of annotations can not live in the library source code simultaneously.
Note that most of the unused code is located in libraries, not in the app code directly.