This causes compilations of forms like the following to fail:
(ps (defun foo (a) (when a (destructuring-bind (b . c) bar (list b c)))))
=> TYPE-ERROR
Backtrace: 0: (NESTING-DEPTH (B . C)) 1: (NESTING-DEPTH (DESTRUCTURING-BIND (B . C) BAR (LIST B C))) 2: (NESTING-DEPTH (PROGN (DESTRUCTURING-BIND (B . C) BAR (LIST B C)))) 3: (NESTING-DEPTH (IF A (PROGN (DESTRUCTURING-BIND (B . C) BAR (LIST B C)))))