[llvm] [openmp] [OpenMp] Prototype OpenMP 5.1's omp_target_is_accessible (PR #143058)

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nicebert wrote:

@shiltian it's not doing the same, it's doing what my initial prototype is doing which is implementing is_present with a size which it's not supposed to be.

https://github.com/llvm/llvm-project/pull/143058