https://gcc.gnu.org/bugzilla/show_bug.cgi?id=65015
--- Comment #20 from Richard Biener <rguenth at gcc dot gnu.org> ---
The assember already produces
Symbol table '.symtab' contains 11 entries:
Num: Value Size Type Bind Vis Ndx Name
0: 0000000000000000 0 NOTYPE LOCAL DEFAULT UND
1: 0000000000000000 0 FILE LOCAL DEFAULT ABS dependency.c
2: 0000000000000000 0 FILE LOCAL DEFAULT ABS test.c
3: 0000000000000000 0 SECTION LOCAL DEFAULT 1
4: 0000000000000000 0 SECTION LOCAL DEFAULT 2
5: 0000000000000000 0 SECTION LOCAL DEFAULT 3
6: 000000000000000b 11 FUNC LOCAL DEFAULT 1 helper
7: 0000000000000000 0 SECTION LOCAL DEFAULT 5
8: 0000000000000000 0 SECTION LOCAL DEFAULT 6
9: 0000000000000000 0 SECTION LOCAL DEFAULT 4
10: 0000000000000000 11 FUNC GLOBAL DEFAULT 1 main
so not sure if multiple global .file directives are really supported.
