... which as of PR89433 commit b48f44bf causes
an ICE.  Not sure if this is actually supposed to be valid or invalid code.
Until the interactions between OpenACC and OpenMP 'target' get defined
properly, make this a compile-time error.

	gcc/
	PR middle-end/89433
	PR middle-end/93465
	* omp-general.c (oacc_verify_routine_clauses): Diagnose if
	"#pragma omp declare target" has also been applied.
	gcc/testsuite/
	PR middle-end/89433
	PR middle-end/93465
	* c-c++-common/goacc-gomp/pr93465-1.c: New file.