On Linux/x86_64,

f30e9fd33e56a5a721346ea6140722e1b193db42 is the first bad commit
commit f30e9fd33e56a5a721346ea6140722e1b193db42
Author: Eugene Rozenfeld <erozen@microsoft.com<mailto:erozen@microsoft.com>>
Date:   Thu Apr 21 16:43:24 2022 -0700

    Set discriminators for call stmts on the same line within the same basic block.

caused

FAIL: libgomp.oacc-c../../libgomp.oacc-c-c..-common/kernels-loop-g.c -DACC_DEVICE_TYPE_host=1 -DACC_MEM_SHARED=1 -foffload=disable  -O2  (test for excess errors)

with GCC configured with

../../gcc/configure --prefix=/export/users/haochenj/src/gcc-bisect/master/master/r13-2288/usr --enable-clocale=gnu --with-system-zlib --with-demangler-in-ld --with-fpmath=sse --enable-languages=c,c++,fortran --enable-cet --without-isl --enable-libmpx x86_64-linux --disable-bootstrap

To reproduce:

$ cd {build_dir}/gcc && make check RUNTESTFLAGS="c++.exp=libgomp.oacc-c-c++-common/kernels-loop-g.c --target_board='unix{-m32}'"
$ cd {build_dir}/gcc && make check RUNTESTFLAGS="c++.exp=libgomp.oacc-c-c++-common/kernels-loop-g.c --target_board='unix{-m32\ -march=cascadelake}'"
$ cd {build_dir}/gcc && make check RUNTESTFLAGS="c++.exp=libgomp.oacc-c-c++-common/kernels-loop-g.c --target_board='unix{-m64}'"
$ cd {build_dir}/gcc && make check RUNTESTFLAGS="c++.exp=libgomp.oacc-c-c++-common/kernels-loop-g.c --target_board='unix{-m64\ -march=cascadelake}'"