I know nothing of qemu, and consider gdb "unfriendly" at best. But looking at the makefile for the Linux bootsector, I see "-Ttext 0x0" and "--oformat binary" in the command line for ld. Also an "-s", but that will strip debug info, which you want to keep. They assemble with (G)as, of course, but we ought to be able to do the same with Nasm. "-f elf" (== "-f elf32") will insert "stabs" debug info, and "-Fdwarf" will insert dwarf debug info. You no longer need both "-F" and "-g" to get debug info.
I don't know if that'll work. The notion of debug info in a binary format file seems "improbable" to me. I don't see what gdb is going to have to work with. I don't know how well gdb copes with 16-bit code, in any case.
But using "-Ttext 0x0" (or 0x7C00?) seems to be the workaround for "elf doesn't know org" problem - maybe that'll be some help...
Best,
Frank