For variables with 'declare target' attribute,
varpool_node::get_create marks variables as offload; however,
if the node already exists, it is not updated. C/C++ may tag
decl with 'declare target implicit', which may only be after
varpool creation turned into 'declare target' or 'declare target link';
in this case, the tagging has to happen in the FE.
gcc/c/ChangeLog:
PR c++/99509
* c-decl.c (finish_decl): For 'omp declare target implicit' vars,
ensure that the varpool node is marked as offloadable.
gcc/cp/ChangeLog:
PR c++/99509
* decl.c (cp_finish_decl): For 'omp declare target implicit' vars,
ensure that the varpool node is marked as offloadable.
libgomp/ChangeLog:
PR c++/99509
* testsuite/libgomp.c-c++-common/declare_target-1.c: New test.
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