https://gcc.gnu.org/bugzilla/show_bug.cgi?id=80859
--- Comment #2 from Jakub Jelinek <jakub at gcc dot gnu.org> --- Also, even for host fallback there is a separate set of ICVs and many other properties, the target region can't be just ignored for many reasons even if there is no data sharing. Of course, if you provide small testcases then we can discuss on what can and what can't be optimized in detail.