When no offload targets are specified flang will avoid offloading for "target" constructs, but not "target data" constructs. This patch makes the behavior consistent across all offload-related operations. While ignoring "target" may produce semantically incorrect code, it may still be a useful debugging tool. -- This reinstates commits6ba1955and349f8d6, reverted due to compilation failures in the gfortran test suite. These build problems were caused by an unrelated issue (https://github.com/llvm/llvm-project/issues/145558) which is now fixed. Ref: https://github.com/llvm/llvm-project/pull/144534
Multi-Level Intermediate Representation
See https://mlir.llvm.org/ for more information.