S19 and Intel Hex records are supported for many many years by the GNU Binutils. They are not the native format because they do not provide all the information that a linker and a debugger need (symbols, relocation, debug information).

It is recommended to let the GNU linker generate the default ELF file and use m6811-elf-objcopy to convert ELF into S19. The ELF file is required by the GNU debugger as it contains the symbolic debug information. The GNU Binutils also provide others tools (nm, size, readelf, objdump) that analyze and can give useful information about a binary program. Most of this information loast when the ELF file is translated in S19.

See Also
How can I generate S19 files?