[Bug c++/92357] ICE in IPA pass fnsummary in openmp offload

[jakub at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92357

--- Comment #7 from Jakub Jelinek <jakub at gcc dot gnu.org> ---
Created attachment 47489
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=47489&action=edit
gcc10-implicit-declare-target-to.patch

For reference, here is the implicit declare target to discovery, but done late
rather than early.
And the unclear things include e.g. "Implicit declare target to discovery" mail
to omp-lang in August.