You must consider in what mode the main application is to run. Your choice affects how you implement system initialization.

Much of the functionality that you are likely to implement at startup, both in the reset handler and $Sub$$main, can only be done while executing in privileged modes, for example, on-chip memory manipulation, and enabling interrupts.

If you want to run your application in a privileged mode (for example, Supervisor), this is not an issue. Ensure that you change to the appropriate mode before exiting your reset handler.

If you want to run your application in User mode, however, you can only change to User mode after completing the necessary tasks in a privileged mode. The most likely place to do this is in $Sub$$main().