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.