https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93465
--- Comment #3 from Jakub Jelinek <jakub at gcc dot gnu.org> --- >From reading oacc_verify_routine_clauses, it seems that from OpenACC pragmas on a FUNCTION_DECL "omp declare target" attribute will have always non-NULL TREE_VALUE and (at least right now - for host/nohost we use separate attribute) from OpenMP pragmas will have NULL TREE_VALUE. So oacc_verify_routine_clauses either could complain about mixing OpenMP and OpenACC pragmas on the same decl, or could allow NULL TREE_VALUE and treat it as something (say seq).
