The macro is documented like this in the internal manual:
-- Macro: WIDEST_HARDWARE_FP_SIZE
A C expression for the size in bits of the widest floating-point
format supported by the hardware. If you define this macro, you
must specify a value less than or equal to mode precision of the
mode used for C type 'long double' (from hook
'targetm.c.mode_for_floating_type' with argument
'TI_LONG_DOUBLE_TYPE'). If you do not define this macro, mode
precision of the mode used for C type 'long double' is the default.
AArch64 uses 128-bit TFmode for long double but, as far as I know, no FPU
implemented in hardware supports it.
gcc/
* config/aarch64/aarch64.h (WIDEST_HARDWARE_FP_SIZE): Define to 64.
gcc/testsuite/
* gnat.dg/specs/size_clause6.ads: New test.