It's already known that functions containing direct "eval" are not subject to the same level of performance optimisations as other functions. There is no way to obscure the call to direct "eval" itself; the compiler knows clearly whether it occurs.
Without "eval" appearing syntactically inside a function's scope, there is no dynamic access to "let" variables, and there's no need for the JIT code to check the assumption at run time.
Despite no other assignments, the "let" variable does change value: It has the assigned value after the "let", and the "temporal dead zone" value before it in the same scope. However "const" also has this property so it's not obvious why there would be a speed difference.