https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98010

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Those flags are about implicitly regarding variables as 'SAVE' (i.e. resisting
in static memory); this feature clashes with calling procedures recursively or
concurrent; the latter affects OpenMP and OpenACC (and in theory/future: 'do
concurrent').

Hence: Yes, it also applies to OpenACC.

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