YES

DP problem for innermost termination.
P =
  eval#(x, y) -> eval#(y, x) [x > y]
R = 
  eval(x, y) -> eval(y, x) [x > y]

The dependency graph for this problem is:
  0 -> 
Where:
  0) eval#(x, y) -> eval#(y, x) [x > y]

We have the following SCCs.