Well, if you don't change anything in omp-low.c, then it wouldn't diagnose setjmp call in #pragma simd, but given that also the OpenMP 4.0 spec requires that #pragma omp simd doesn't contain calls to setjmp or longjmp (ditto for #pragma omp declare simd functions), then scan_omp_1_stmt should be changed to also call check_omp_nesting_restrictions for setjmp/longjmp calls (the GIMPLE_CALL case then in check_omp_nesting_restrictions can't assume all calls it sees are BUILT_IN_NORMAL).
Well, as you can see from my latest patch I left the check for setjmp() in c_validate_cilk_plus_loop, so it's still working as advertised. But I can certainly extend the functionality to OMP simd as you suggest.
Aldy