I have noticed that Meta Platforms folks have a proposal to extend the
.loc directive 
https://discourse.llvm.org/t/rfc-extending-llvm-mc-loc-directive-with-labeling-support/79608
 .
I filed https://sourceware.org/bugzilla/show_bug.cgi?id=31955 ("gas:
Extend .loc directive to emit a label") and am sending this message in
case there are interest/opinions.

For your convenience, the gas documentation is at
https://sourceware.org/binutils/docs/as/Loc.html

> The .loc directive will add a row to the .debug_line line number matrix 
> corresponding to the immediately following assembly instruction.

Here is my summary of their proposal:

Clang will add a new debug mode to emit a DW_AT_LLVM_stmt_sequence
attribute to each DW_TAG_subprogram DIE, referencing the start of a
line number program sequence associated with the subprogram.
(https://discourse.llvm.org/t/rfc-new-dwarf-attribute-for-symbolication-of-merged-functions/79434)

```
main:
  .loc 0 1 13  debug_line_label .Lmain_line_entries
  ...

.section .debug_info,"",@progbits
  ...
  .byte   1                               # Abbrev [1] 0xc:0x78
DW_TAG_compile_unit
  .long   .Lline_table_start0             # DW_AT_stmt_list
  ...

  .byte 14                                           # Abbrev [14]
DW_TAG_subprogram
  ...
  .long .Lmain_line_entries - .Lline_table_start0    # DW_AT_LLVM_stmt_sequence

.section        .debug_line,"",@progbits # generated
.Lline_table_start0:
# Conceptually, the .Lmain_line_entries label is emitted at start of a
line number program sequence associated with `main`
```

Advantages.

*Faster symbolization*

Traditional address symbolization involves locating the
DW_TAG_compile_unit DIE and parsing the line number program from the
DW_AT_stmt_list offset.
This process requires skipping unrelated DW_TAG_subprogram DIEs. The
DW_AT_LLVM_stmt_sequence attribute directly points to the relevant
line number program sequence, eliminating unnecessary steps.

*Improved ICF disambiguating*

Identical Code Folding (ICF) can make two line number program
sequences (associated with folded subprograms) indistinguishable.
While DW_AT_LLVM_stmt_sequence doesn't resolve this, it identifies the
associated function. If the caller is known, this additional
information could help disambiguate the correct sequence.

---

ELF/COFF -fno-function-sections and Mach-O .subsections_via_symbols
allow consecutive functions to share the same line number program
sequence.
To utilize DW_AT_LLVM_stmt_sequence better, the sequences should be
split to resemble ELF/COFF -ffunction-sections.

Mach-O doesn't have -ffunction-sections -fno-function-sections
differences and normally needs very few relocations for .debug_line
and the new mode will introduce more like ELF/COFF
-ffunction-sections.

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