### Version 2.7.12 ### Reproduction link [github.com](https://github.com/tunnelpuzzle/vue-compiler-directive) ### Steps to reproduce 1. Clone the minimal reproduction repo and do `npm run build`. The code in vue.config.js: https://github.com/tunnelpuzzle/vue-compiler-directive/blob/master/vue.config.js#L11-L12 for the v-show directive won't be run. 2. Switch to Vue 2.6 `npm i vue@2.6.14 vue-template-compiler@2.6.14` and then do `npm run build`. The code to for the v-show directive is run. ### What is expected? Changing the compilerOptions directives should work in Vue 2.7 when building. ### What is actually happening? Changing the compilerOptions directives when building works in Vue 2.6 but not Vue 2.7 --- I looked in the release notes but couldn't find anything about this behavior changing in 2.7. <!-- generated by vue-issues. DO NOT REMOVE -->