[Bug libgomp/92848] [OpenACC] Memory leak for simple 'acc_create', 'acc_delete' sequence

[jules at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92848

--- Comment #2 from jules at gcc dot gnu.org ---
Again, please don't change this code under the feet of the refcount overhaul
patch! Using the (currently OpenMP-specific) GOMP_MAP_VARS_ENTER_DATA is going
to end up mighty confusing from OpenACC-specific code.