Source map generation overhead in Dart Sass production builds for low-traffic workloads

In Dart Sass versions 1.70 and above, production builds with source map generation typically incur additional compilation overhead relative to map-free builds. For a low-traffic internal stylesheet pipeline, the precise goal is to determine whether this overhead translates to measurable CI/CD time savings without introducing unacceptable debugging friction, given that source maps are routinely retained for user-facing assets but may be less critical for infrequently modified internal tooling. Uncertainty persists regarding the threshold stylesheet size, change frequency, and hardware configuration at which the trade-off becomes net positive, as build-performance characteristics vary across environments.

• Does the typical overhead consistently reduce build duration across typical low-traffic project profiles?
• At what point does the debugging cost of omitted source maps outweigh the compilation time gain?
• Are there intermediate approaches, such as conditional source map inclusion per environment, that preserve both efficiency and troubleshooting capability?