@Nevin is correct, and in particular you should note the important caveat that nothing is guaranteed here.
In general, however, the cost of a simple function call to return a trivial computed property is not a huge concern. Straightforward function calls are pretty cheap. The risks here occur when either a) inlining the function unlocks further optimisation opportunities (usually when the computed property statically returns a single value that can be constant-folded, but sometimes with ARC and other things) or b) when your computed property is defined on a generic object and so must be dispatched generically. In both of those cases it is worthwhile trying to avoid the function call with @inlinable (note the ABI risks here). Otherwise, I wouldn't worry about it.
And within the same module with WMO you can ignore all of this, as everything is always visible to the compiler.