https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98009

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
I am not aware of any OpenACC construct which contains a typespec like
   'INTEGER' or 'TYPE(t)'

In OpenACC it is used for gfc_match_omp_declare_reduction like is:
  !$omp declare reduction (baz : integer : sub6 (omp_out, omp_in)) &

Given that specific use and syntax I am against adding a dummy entry.

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