This is true if the assembler allows the "@" character at the start of a string to be lexed as an AsmToken::Identifier. If the AsmLexer determines that the string can be lexed as a possible comment, setting this option will have no effect, and the string will still be lexed as a comment.
Declared in <llvm/MC/MCAsmInfo.h>
bool AllowAtAtStartOfIdentifier = false;