[Bug tree-optimization/65460] parloops transforms offloaded functions

[vries at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=65460

--- Comment #1 from vries at gcc dot gnu.org ---
Created attachment 35052
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=35052&action=edit
tentative patch