Some assembly functions, used only in assembly code, are not indexed by elixir.
See this example:
https://elixir.bootlin.com/zephyr/v4.1.0/source/soc/wch/ch32v/qingke_v2a/soc_irq.S
__soc_handle_irq is used by a C file somewhere, so it is indexed properly, but __soc_is_irq is only used in this file, in assembly.
Additionally, even if it's not a big problem, __soc_handle_irq indicate that it is "referenced" in a lot of these assembly files, while they all redefines the function.