This looks like it may be the same as https://sourceware.org/bugzilla/show_bug.cgi?id=22374 for other archs. I was testing with the program:

#include <stdlib.h>
static void (*f)() = abort;
int main() {
	return (long)f;
}

built with -O0 so there's no attempt at determining that f doesn't change and inlining it. The emitted asm and .o file clearly do not contain any references to abort from .text; however, the linked executable has JUMP_SLOT relocations and abort@plt instructions.

Both 32-bit arm and aarch64 are affected.

The condition for generating a PLT entry (and analogously, for data, a copy relocation) should be that the symbol is referenced from text, not that it's a function-type symbol being referenced at all. References from data do not need PLT entries or copy relocations.