This patch adds the device_type(any|nohost|host)
clause for 'omp declare target' to Fortran.

In OpenMP 5.0, it has no effect on variables but
only on procedures – in TR8 (and later), it also
affects variables.

This patch adds this clause to either – except that
the middle end does not seem to like 'target link'
with that clause – for normal variables, common
blocks are accepted. (In line with OpenMP 5, the
middle end ignores the clause for variables.)

OK?

Tobias

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