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.