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Compiler/MSP430F427: COFF sections

Part Number: MSP430F427

Tool/software: TI C/C++ Compiler

Hi,

I really apologize in advance for asking such a dummy question.... Can some explain this paragraph to me:

COFF makes modular programming easier because it encourages you to think in terms of blocks of code and data when you write an assembly language program. These blocks are known as sections. Both the assembler and the linker provide directives that allow you to create and manipulate sections.


Link: www.ti.com/.../as_2.pdf

I mean doesn't other object file formats (elf, .out) let you do the same? same .text, .bss, .data !!! What makes COFF so special in the context of Modular Programming?

Thanks in advance.