Become used SF-Symbols part of the bundle and become compiled to the executable file? Or are there only references and the actual icons are provided by the OS of the user?
The symbols are stored somewhere in the OS. Your app only contains "references" to them.
According to this post, the SF symbols in the iPhone simulator are located in:
/Applications/Xcode.app/Contents/Developer/Platforms/iPhoneOS.platform/
Library/Developer/CoreSimulator/Profiles/Runtimes/iOS.simruntime/Contents/
Resources/RuntimeRoot/System/Library/PrivateFrameworks/SFSymbols.framework/
CoreGlyphs.bundle/Assets.car
Notice that this is inside "iOS.simruntime", which is the place where the simulated iOS OS is stored. I would imagine that on a real iOS device, it would be located at the path after "RuntimeRoot":
/System/Library/PrivateFrameworks/SFSymbols.framework/CoreGlyphs.bundle/Assets.car
Peeking into this Assets.car file, we can see that it has entries like this:
{
"AssetType" : "Image",
"BitsPerComponent" : 8,
"ColorModel" : "Monochrome",
"Colorspace" : "gray gamma 22",
"Compression" : "deepmap2",
"DeploymentTarget" : "2019",
"Encoding" : "Gray",
"Glyph Size" : "Medium",
"Glyph Weight" : "Regular",
"Idiom" : "universal",
"Name" : "square.lefthalf.filled",
"NameIdentifier" : 54903,
"Opaque" : false,
"PixelHeight" : 27,
"PixelWidth" : 27,
"RenditionName" : "square.lefthalf.filled.svg",
"Scale" : 2,
"SHA1Digest" : "2299C5EE9722FDB79BC6BA4458980605076D4356BA01FC2107228DC99D53E42A",
"SizeOnDisk" : 338,
"State" : "Normal"
},
Notice the "Name" properties are all SF symbol names.