as: Transform Directive

 
 9.54.5.3 transform
 ..................
 
 This directive enables or disables all assembler transformation,
 including relaxation (SeeXtensa Relaxation Xtensa Relaxation.) and
 optimization (SeeXtensa 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.