Large language models (LLMs) have shown remarkable capabilities across diverse coding tasks. However, their adoption requires a true understanding of program execution rather than relying on surface-level patterns. Existing benchmarks primarily focus on predicting program properties tied to specific inputs (e.g., code coverage, program outputs). As a result, they provide a narrow view of dynamic code reasoning and are prone to data contamination. We argue that understanding program execution requires evaluating its inherent duality through two complementary reasoning tasks: (i) predicting a program's observed behavior for a given input, and (ii) inferring how the input must be mutated toward a specific behavioral objective. Both tasks jointly probe a model's causal understanding of execution flow. We instantiate this duality in DexBench, a benchmark comprising 445 paired instances, and evaluate 13 LLMs. Our results demonstrate that dual-path reasoning provides a robust and discriminative proxy for dynamic code understanding.

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