Found when playing around with reverse offload once I used 'omp target parallel'.
The other issue showed up when running the testsuite (which is done with -O2).

In all cases, the ICE is in expand_GOMP_TARGET_REV of this IFN, which should
be unreachable

Note: ENABLE_OFFLOADING inside the compiler must evaluate to true to show up
as ICE - otherwise, the IFN is not even generated.

I did not see a good reason for DECL_CONTEXT = NULL, thus, I now set it to
the same as was set for child_fn - for no good reason.

Tested on x86-64 with ENABLE_OFFLOADING albeit without true offloading.
OK for mainline?

Tobias
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