##### 9.42.5.3 transform

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.