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 commits 6ba1955 and 349f8d6, 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
8231dd71cb