PR fortran/96668
* trans.h (gfc_omp_finish_clause): Add bool openacc arg.
* trans-openmp.c (gfc_omp_finish_clause): Ditto. Use
GOMP_MAP_ALWAYS_POINTER with PSET for pointers.
(gfc_trans_omp_clauses): Like the latter and also if the always
modifier is used.
PR fortran/96668
* libgomp.h (struct target_var_desc): Add has_null_ptr_assoc member.
* target.c (gomp_map_vars_existing): Add always_to_flag flag.
(gomp_map_vars_existing): Update call to it.
(gomp_map_fields_existing): Likewise
(gomp_map_vars_internal): Update PSET handling such that if a nullptr is
now allocated or if GOMP_MAP_POINTER is used PSET is updated and pointer
remapped.
(GOMP_target_enter_exit_data): Hanlde GOMP_MAP_ALWAYS_POINTER like
GOMP_MAP_POINTER.
* testsuite/libgomp.fortran/map-alloc-ptr-1.f90: New test.
* testsuite/libgomp.fortran/map-alloc-ptr-2.f90: New test.