ORACLE Statements in a PLSQL Block

How to Determine the SQL_ID of a SQL Statement in a PL/SQL Block (Doc ID 741724.1)
As part of the note it goes on to say that

"The SQL statement within the PL/SQL block is actually stored separately,
but you cannot see it because:

• every sql statement in a PL/SQL block is stored as capital letters
• every comment and INTO clause are removed

If that is the case does it not have implications for the optimizer related to performance and statement tuning. .. Given that all hints are also removed

Wondering if someone has done some research and blogging on this topic

Regards
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