[Bug fortran/115559] [OpenMP] 'link' clause of 'declare target' causes link errors

[burnus at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115559

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Looks as if offload_vars is empty in case of Fortran; the variables are tagged
as 'declare variant link' in the FE but varpool_node::get_create has:

  if ((flag_openacc || flag_openmp)
      && lookup_attribute ("omp declare target", DECL_ATTRIBUTES (decl)))
    {
      node->offloadable = 1;
      if (ENABLE_OFFLOADING && !DECL_EXTERNAL (decl))
        {
          g->have_offload = true;
          if (!in_lto_p)
            vec_safe_push (offload_vars, decl);
        }
    }

Thus, somewhere a "omp declare target" decl needs to exist.