The declarative vs imperative example is strange here. Why is the imperative example so convoluted? This is what one could write in js:

  badge.textContent = count > 99? '99+' : count
  badge.classList.toggle('show', count > 0)
  paper.classList.toggle('show', count > 0)
  fire.classList.toggle('show', count > 99)

The declarative example also misses the 99+ case. I don't think this example describes the difference between imperative and declarative well.