[gomp4] Simplify function discarding

[Nathan Sidwell]

I noticed that the code dealing with bind and nohost clauses in 
execute_oacc_device_lower  looked like:

#ifdef ACCEL_COMPILER
   ten lines of 'f(BIND)'
#endif
#ifndef ACCEL_COMPILER
   ten lines of 'f(NOHOST)'
#endif

Simplified to  the attached, which reduces the cut and paste, as  well as moving 
this check to after we've determined it's something  applicable to  offloading.

nathan
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