> (1) b #60
> 
> It seems that GNU as ignores the immediate entirely and just always encodes
> #0 (to test, do ".syntax unified" and then "b #60" in GNU as).  WTF?
> 
> Likewise with bl, blx.
> 
> It seems that the debug info still has the user-specified immediate value--but
> the executable object file does not.  So in order to test you should strip the
> resulting file--otherwise you are gonna be very confused.
> 
> No error or warning messages are printed by GNU as here.

With GNU as 2.34 on ARM the same happens for:

  b r3

It encodes as

     eafffffe        b       0x0

Spooky...