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