[Bug libgomp/92843] [OpenACC] Disallow 'acc_delete' etc. for everything without a dynamic reference count

[tschwinge at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92843

--- Comment #4 from Thomas Schwinge <tschwinge at gcc dot gnu.org> ---
Created attachment 47448
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47448&action=edit
[WIP] [PR92843] [OpenACC] Disallow 'acc_delete' etc. for TODOeverything without
a dynamic reference count

Julian, please have a look at the WIP patch I'm attaching.

Resolving the '#if 0' will of course depend on settling on a reading of the
interactions between structured and dynamic reference counting.  (Your thoughts
on that?)  Per my current understanding, we would simply drop the '#if 0'
block.