WT_SETUP EQU 1
IF WT_SETUP != 0 . . . . . ENDIF
Why this condition is used in S3C2440's startup.s file.
Because the bit of code so enclosed is not required/appropriate in the condition for which WT_SETUP is set to 1.
More context would be required to say anything more. Where did this "startup.s file" file come from? What does the documentation tell you?