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Well as you probably know, I'm starting to develop and code my kernel.
I just need to know one thing for now.
Let's say that I start the kernel, should I make it so that the kernel consists of %include? So the kernel is pretty much linked to all the other kernel parts.
Well, I'm not one of those "include everything in one file and then compile/assemble one file"-guy. I prefer splitting my code in several sourcefiles, that get compiled/assembled seperatly and are linked together to the kernel executable. The "glue" then are headerfiles, which declare functions/classes/makros and these can be included in source files. But I'm not sure how practicable this is with assembler (you plan to use assembler only?).
btw. assembler sourcecode normally does not come in *.o files. That's most likely an object file.