The default linker behavior is to create a bindable IAT for the delay-loaded DLL. If the DLL is bound, the helper function will attempt to use the bound information instead of calling GetProcAddress on each of the referenced imports. If either the timestamp or the preferred address do not match those of the loaded DLL, the helper function will assume the bound IAT is out of date and will proceed as if the bound IAT does not exist.
If you never intend to bind the DLL, specifying /delay:nobind on the linker's command line will prevent the bound IAT from being emitted.