[Bug libgomp/92848] [OpenACC] Memory leak for simple 'acc_create', 'acc_delete' sequence

[jules at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92848

jules at gcc dot gnu.org changed:

           What    |Removed                     |Added
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  Attachment #47451|0                           |1
        is obsolete|                            |

--- Comment #7 from jules at gcc dot gnu.org ---
Created attachment 47480
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47480&action=edit
Rebased patch for PR92848

Here's a rebased version of Thomas's patch. Any merge errors are my own!