Hi Thomas & Jakub,

found when working on the deep-mapping patch* with OpenMP code
(and part of that patch) but it already shows up in an existing
OpenACC testcase. I think it makes sense to fix it already for GCC 12.

Problem: Also for unallocated allocatables, their size was
calculated - the 'if(desc.data == NULL)' check was only added
for pointers.

Result after the patch: When compiling with -O (which is the default
for goacc.exp), the warning now disappears. Thus, I now use '-O0'
and the previous "is uninitialized" is now "may be uninitialized".

Unrelated to the patch and the testcase, I added some
'allocate'**/'if(allocated())' to the testcase - as otherwise
uninit vars would be accessed. (Not relevant for the warning
or the patch - but I prefer no invalid code in testcases,
if it can be avoided.)

OK for mainline?

Tobias
* https://gcc.gnu.org/pipermail/gcc-patches/2022-March/591144.html

** I am actually not sure whether 'acc update(b)' will/should map a
previous allocated variable - or whether it should. But that's
unrelated to this bug fix. See also: https://gcc.gnu.org/PR96668
for the re-mapping in OpenMP (works for arrays but not scalars).
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