create_state_declarator = (id, value) => {
					const binding = /** @type {import('#compiler').Binding} */ (
						context.state.scope.get(id.name)
					);
					const is_state = is_state_source(binding, context.state.analysis);
					const is_proxy = should_proxy(value, context.state.scope);

					if (rune === '$state' && is_proxy) {
						value = b.call('$.proxy', value);

						if (dev && !is_state) {
							value = b.call('$.tag_proxy', value, b.literal(id.name));
						}
					}

					if (is_state) {
						value = b.call('$.state', value);

						if (dev) {
							value = b.call('$.tag', value, b.literal(id.name));
						}
					}

					return value;
				}
@param {Identifier} id
@param {Expression} value