• Rollup Plugin Name: @rollup/plugin-commonjs
• Rollup Plugin Version: 26.0.1
• Rollup Version: 4.22.4
• Operating System (or Browser): MacOS (Edge)
• Node Version: 18
• Link to reproduction (⚠️ read below): https://stackblitz.com/edit/rollup-repro-wfhzr4?file=rollup.config.mjs

Expected Behavior

All reachable CJS exports (i.e. exports.foo = bar) are transformed.

Actual Behavior

A reachable CJS export remains in the true branch:

/* dist/index.mjs */
if (globalThis.crypto || false) {
  // 👇
  exports.getRandomValue = () =>
    globalThis.crypto.getRandomValues(new Uint8Array(1))[0];
} else {
  lib.getRandomValue = () => {
    throw Error();
  };
}

Additional Information

This happens when appending || false to the condition in the if statement.