well, xref in ASM meant exactly what on the tag, "reference".
it did not mean that symbol (could be variable, not necessarily code point) was mentioned, not accessed
surely FPC can list all the places the function name was mentioned and that would be needed to be changed in case of refactoring.
as for execution - it was always a dynamic issue. Even in a language without function pointers and virtual members - you still can have a funciton mentioned in unreachable code, so there would be only an xref without execution.
OOP provides for execution without xref, surely. But hey, so did assembler, just make a fall-through function without "return" command :-)
I guess everyone and his dog used to make their own CRT for TP, and i think i used fall-through functions in mine.