Hmm guess you can say so...
I was thinking that some kind of creation of C/C++ symbols could be made along in the compiler chain. And when disassembling of the hex file is made one could link in symbols file and get info about where the function is called etc. etc. Need to read more about how compiling flow is made up by Arduino IDE and the different file suffix.
Anyway I am satisfy that one can generate assembler from the object file for now.