The 16-bit-displacement jump (low byte 0x00, two words) is JRcc, not the
three-word JAcc (low byte 0x80). Printing it as ja made linear
disassembly report the wrong control flow and made every such branch grow
by a word when reassembled.
Register 15 is the stack pointer in either file: 0x0F is A15 and 0x1F is
B15. The disassembler printed both as sp, hiding B-file stack-pointer
code. Print b15 when the R bit selects the B file.
Validated with the 1987 TI GSPA/GSPLNK/GSPROM round trip: the 32 KB region
at bit 3F208000 still reassembles byte-for-byte (md5
43adb6669571041985f3e26fd9ff7cb9), as do the 4 KB and 16 KB spans and the
0x8000/3F240000 region. The converter no longer needs its ja->jr or
sp->b15 rewrites (5 fixups -> 3); a whole-ROM diff contains only those two
output categories. The ROM is unchanged
(b46a3e442ccb86134d2356bd70d22fd2).