diff --git a/esphome/build_helpers/pio_options.py b/esphome/build_helpers/pio_options.py
deleted file mode 100644
index cf0d6f1979..0000000000
--- a/esphome/build_helpers/pio_options.py
+++ /dev/null
@@ -1,28 +0,0 @@
-"""Warn about platformio options a native build backend drops."""
-
-from __future__ import annotations
-
-import logging
-
-from esphome.core import CORE
-
-_LOGGER = logging.getLogger(__name__)
-
-
-def warn_ignored_platformio_options(consumed: frozenset[str], toolchain: str) -> None:
-    """Warn for component-added platformio options the native build drops.
-
-    YAML ``esphome: platformio_options:`` keys are warned about during code
-    generation and never reach ``CORE.platformio_options`` under a native
-    toolchain, so anything left here came from ``cg.add_platformio_option()``
-    calls (e.g. an external component) and would be silently ignored.
-    ``consumed`` names the keys the backend honors.
-    """
-    for key in sorted(CORE.platformio_options or {}):
-        if key not in consumed:
-            _LOGGER.warning(
-                "platformio_options->%s is ignored when building with the "
-                "native '%s' toolchain",
-                key,
-                toolchain,
-            )