With a very basic concrete example:
x = 7
x = x + 3
x = x / 2
Vs
x = 7
x1 = x + 3
x2 = x1 / 2
Reordering the first will have no error, but you'll get the wrong result. The second will produce an error if you try to reorder the statements.
Another way to look at it is that in the first example, the 3rd calculation doesn't have "x" as a dependency but rather "x in the state where addition has already been completed" (i.e. it's 3 different x's that all share the same name). Doing single assignment is just making this explicit.
Like, if you have a constraint is_even(x) that's really easy to check in your head with some informal Floyd-Hoare logic.
And it scales to extracting code into helper functions and multiple variables. If you must track which set of variables form one context x1+y1, x2+y2, etc I find it much harder to check the invariants in my head.
These 'fixed state shape' situations are where I'd grab a state monad in Haskell and start thinking top-down in terms of actions+invariants.
If an expression might be unused, throw a closure which computes it on the heap
If the value is actually needed, invoke the closure. Optionally replace the closure with a black hole. A black hole is just a closure which pauses any thread which calls it, to be resumed once the first thread finishes with the expression
Once finished, replace with a closure which immediately returns the computation result. (Or often save the indirection because most concrete values also act as closures which immediately returns themselves using info table pointers trickery)
Anyway, iirc WasmGC wants very rigid types without dynamic type changes. Extra indirections could fix that, Oor maybe defunctionalizing thunks into a tagged union, but both sound expensive. Especially without being able to hook into the tracing step for indirection removal.
Also, Haskell supports finalizers so WasmGC would need that as well.