https://gcc.gnu.org/bugzilla/show_bug.cgi?id=104146
--- Comment #1 from Tom de Vries <vries at gcc dot gnu.org> --- Adding: ... /* { dg-xfail-run-if "PR 97102/PR 97106 - .alias not (yet) supported for nvptx" { offload_target_nvptx } } */ ... fixes the FAIL.