https://gcc.gnu.org/bugzilla/show_bug.cgi?id=117851
--- Comment #1 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Guess we need to build both crtoffloadtable.o (for non-PIE binaries) and crtoffloadtableS.o (for PIE binaries and shared libraries) and build the latter with $(CRTSTUFF_T_CFLAGS_S) instead of $(CRTSTUFF_T_CFLAGS_S). And of course arrange also to use them.