as: Transform Directive
9.54.5.3 transform
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This directive enables or disables all assembler transformation,
including relaxation (Xtensa Relaxation Xtensa Relaxation.) and
optimization (Xtensa Optimizations Xtensa Optimizations.).
.begin [no-]transform
.end [no-]transform
Transformations are enabled by default unless the '--no-transform'
option is used. The 'transform' directive overrides the default
determined by the command-line options. An underscore opcode prefix,
disabling transformation of that opcode, always takes precedence over
both directives and command-line flags.