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.