In short, to avoid problems with the current assembler and to be compatible with future assembler generations, do not use preprocessor directives in assembler macro definitions.
MOVW, MUL, MULS, MULSU, FMUL, FMULS, FMULSU, LPM Rd,Z, LPM Rd,Z+, ELPM Rd,Z, ELPM Rd,Z+ and SPM
-Dtaz 1
[Reference AFE0104]
#if NOT_DEFINED+1 nop #endif end
[Reference AFE0092]