Nested material functions causing pixel samples to increase. Is this the desired result?

Development Rendering
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1

When using textures in material function, blend material attributes, and nested material functions it causes the pixel sample lookup to increase as well as the vertex sample lookups. Is this just stats and the optimization view modes miss-estimating the counts or is the cost really increasing?

Here is a link to a sample project

2

Number of texture lookups is wrong for it is derived from hlsl code after material translator, not actual shader code. Shaders between two versions are identical.