The emscripten dead code elimination uses static analysis which is limited only to the code totally impossible to be reached during execution even in theory. But POCL leaves only code which is actually invoked at run time (keeping all other code on server in the "load at first invocation" form). The difference may be very significant.
Google products (google docs for example) use Closure Compiler for dead code elimination, but anyway, after clicking almost every menu item in document editor, only around 45% of code was invoked.
If that 26mb web site was available online, I would be interested to measure it's code usage ratio.