The C/C++ FE sets for an 'omp declare target' ... 'omp end declare target'
the attribute 'omp declare target implicit'.

That's later processed (for C++) in decl.c - which remove that attribute
and either keeps and explicit 'omp declare target' or 'omp declare target link'
attribute.

Unfortunately, adding 'omp declare target' comes too late as the varpool
has been generated.

I am not sure what's the best way, but the following seems to work.

OK for mainline?

Tobias

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