https://gcc.gnu.org/bugzilla/show_bug.cgi?id=100573

--- Comment #18 from Tobias Burnus <burnus at gcc dot gnu.org> ---
I think the problem is:

create_omp_child_function(omp_context*, bool)
...
1916      DECL_ATTRIBUTES (decl) = DECL_ATTRIBUTES (current_function_decl);

The code removes then 'omp declare simd' but not 'omp declare target' - hence,
the value is kept.

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