Remarks 

The $W directive controls the generation of stack frames for procedures and functions. In the {$W+} state, stack frames are always generated for procedures and functions, even when they're not needed. In the {$W-} state, stack frames are only generated when they're required, as determined by the routine's use of local variables. 

Some debugging tools require stack frames to be generated for all procedures and functions, but other than that you should never have a need to use the {$W+} state.