https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100293
--- Comment #8 from Brecht Sanders <brechtsanders at users dot sourceforge.net> --- Additional test: Running this manually (in MSYS2 shell) also fails: R:/winlibs32_stage/gcc-offload-nvptx-11.1.0/gcc-11.1.0/build_win_offload-nvptx/gcc/as -v -m sm_35 -o 'R:\winlibs32_stage\_TMP_\ccYJWYIt.o' 'R:\winlibs32_stage\_TMP_\ccu9TSoP.s' nvptx-as: cannot open input ptx file
