Mathematical functions are implemented in the library. The library contains FPU / SSE2 instructions, but compilation requires additional code to implement the / fp option. Although most CRT code is available as source code in the vc \ crt \ src subdirectory of the VS installation directory, this is not so for mathematical functions. It is written by Intel, they probably did not allow the publication of the source. The library is in vc \ crt \ src \ intel \ mt_lib \ tran.lib. There are too many megabytes to ever consider disassembling.
If you want to see the assembly, you must create your project using / MT and go to the function using the debugger.
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