https://gcc.gnu.org/bugzilla/show_bug.cgi?id=92929
--- Comment #4 from Thomas Schwinge <tschwinge at gcc dot gnu.org> --- The recent r279626 "OpenACC 2.6 deep copy: middle-end parts" contains changes related to this (which caused PR93026). Would've been good to first sort out the desired behavior (this PR92929) before introducing new functionality (OpenACC 2.6 manual deep copy) that supposedly depends on these optimizations? In particular, this needs careful attention, because we have to stay ABI compatible with existing GCC releases: libgomp needs to do the right things for both the "old" and the "new" way. (I'm not claiming that it isn't -- just that it needs careful attention.)