[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 #5 from Thomas Schwinge <tschwinge at gcc dot gnu.org> ---
Created attachment 47450
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47450&action=edit
[WIP] [PR92843, or is this a separate PR?] Properly handly dynamic reference
counts for TODO'REFCOUNT_INFINITY'

Julian, please also have a look at the other WIP patch I'm attaching.  (I think
I convinced myself that this doesn't have to be a separate PR from this one.)

Your thoughts on that one?