I think I found the way to meet my needs.

1. Since the build host is opensuse, the first thing to remove optimize options is to modify /usr/lib/rpm/rpmrc，find lines related to your build host arch and modify the flags as below:

optflags: x86_64 -O0 -g -m64 -fmessage-length=0 -D_FORTIFY_SOURCE=2 -fstack-protector -funwind-tables -fasynchronous-unwind-tables
optflags: amd64 -O0 -g

2. I noticed that while building the output shows that an Makefile.PL was run before make so I modified spec file. Add OPTIMIZE="-g3 -O0" at the end of lineperl Makefile.PL --bundled-libsolv

After these 2 steps, you can see the optimization level is set to 0. But where to find the default option for perl module ExUtils::MakerMaker is sitll unknown