6.1.3 .debug$F (Object Only)

Object files can contain .debug$F sections whose contents are one or more FPO_DATA
records (Frame Pointer Omission information). See "IMAGE_DEBUG_TYPE_FPO" in table above.

The linker recognizes these .debug$F records. If debug information is being generated, the linker sorts the FPO_DATA records by procedure RVA, and generates a debug directory entry for them.

The compiler should not generate FPO records for procedures that have a standard frame format.