https://gcc.gnu.org/bugzilla/show_bug.cgi?id=83046
--- Comment #2 from Thomas Schwinge <tschwinge at gcc dot gnu.org> --- Also, for "-foffload=disable -x c++" we now run into: /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x0): undefined reference to `main._omp_fn.7' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x8): undefined reference to `main._omp_fn.6' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x10): undefined reference to `main._omp_fn.5' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x18): undefined reference to `main._omp_fn.4' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x20): undefined reference to `main._omp_fn.3' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x28): undefined reference to `main._omp_fn.2' /tmp/ccAXdy3B.o:(.gnu.offload_funcs+0x30): undefined reference to `main._omp_fn.1' collect2: error: ld returned 1 exit status ..., which also suggests some C++ front end/middle end offloading inconsistency.