Although I confirmed that all kernels of evbearmv7hf-el had no binary changes after this change, I am a bit confused by [1]. According to [1], at that time, this linker script was used by hpcboot (of hpcarm?). Now I see that hpcarm doesn't seem to use linker script at all.
Anyway, load addresses, set in the ELF program header, are for external boot loaders. Which means that linker script should be used depending on a boot loader used for a built kernel. There is also a need for linker scripts to be shared as much as possible. Thus separating the SECTIONS command to program load addresses should have some sense. [1] http://cvsweb.netbsd.org/bsdweb.cgi/src/sys/arch/evbarm/conf/ldscript.evbarm?rev=1.5&content-type=text/x-cvsweb-markup