Attempt to reproduce the issue

app/controllers/application.js

@@ -0,0 +1,15 @@
+import Controller from '@ember/controller';
+import { recordIdentifierFor } from '@ember-data/store';
+import { macroCondition } from '@embroider/macros';
+
+
+export default class ApplicationController extends Controller {}
+
+console.log(recordIdentifierFor);
+
+if (macroCondition(true)) {
+  console.log(true);
+} else if (macroCondition(false)) {
+  // this branch will never be hit and furthermore in production
+  // builds it will be fully removed
+}

ember-cli-build.js

@@ -5,10 +5,19 @@ const EmberApp = require('ember-cli/lib/broccoli/ember-app');
 module.exports = function (defaults) {
   const app = new EmberApp(defaults, {
     // Add options here
+    '@embroider/macros': {
+      setConfig: {
+        '@ember-data/store': {
+          polyfillUUID: true,
+        },
+      },
+    },
   });
 
   const { Webpack } = require('@embroider/webpack');
   return require('@embroider/compat').compatBuild(app, Webpack, {
+    staticAddonTestSupportTrees: true,
+    staticAddonTrees: true,
     skipBabel: [
       {
         package: 'qunit',

package.json

@@ -30,9 +30,10 @@
     "@ember/optional-features": "^2.0.0",
     "@ember/string": "^3.0.1",
     "@ember/test-helpers": "^2.9.3",
-    "@embroider/compat": "^2.1.1",
-    "@embroider/core": "^2.1.1",
-    "@embroider/webpack": "^2.1.1",
+    "@embroider/compat": "^3.3.0",
+    "@embroider/core": "^3.4.0",
+    "@embroider/router": "^2.1.5",
+    "@embroider/webpack": "^3.2.1",
     "@glimmer/component": "^1.1.2",
     "@glimmer/tracking": "^1.1.2",
     "broccoli-asset-rev": "^3.0.0",