To start with the summary, add the __NEAR_SEG where it is missing. Don't remove it from where you already have it :smileyhappy:
The __NEAR_SEG tells the compiler that functions declared/defined in this section can be called with the near calling convention (with JSR/BSR).
If you drop it, the compiler will default to the banked calling convention (CALL) instead.
So using the __NEAR_SEG provides the opportunity to place some often used functions into the non banked area.
For interrupt functions only, as they are not called by a normal function call, the __NEAR_SEG does indeed have no effect.
Daniel