Flash locations from 0x00000000–0x000000BF contains exception vector table. The exception vector table can be either in flash (0x00000000–0x000000BF) or in SRAM (0x20000000–0x200000BF). The PSoC Creator startup code stores it in SRAM by default so that it can be changed. For more details, please refer to Procedure to Fetch Contents from Every Flash Location in PSoC®4 – KBA91483
Whenever you try to access these locations, the CPU subsystem translates it to SRAM address 0x20000000–0x200000BF. Therefore, accessing the first C0 flash locations will provide incorrect values. Hence, bootloader checksum validation ignores these locations.
cyelftool.exe -P command during build updates the bootloader checksum and bootloader size in variables Bootloader_Checksum and Bootloader_SizeBytes placed in .bootloader memory section.