Reassignment inside let block depends on function wrapping

[fonsp]

# ╔═╡ 91084099-6515-4cfb-8f79-755bd54cd6b0
begin
    x = 1

    let
        # f() = 123
        x = 2
    end
    x
end

# ╔═╡ 14f79ed1-782c-4e1a-888c-7a5249cf9c66
begin
    xe = 1

    let
        f() = 123
        xe = 2
    end
    xe
end