Defuse 'RESULT_DECL' check in 'pass_nrv' (for offloading compilation) [PR119835]

Defuse 'RESULT_DECL' check in 'pass_nrv' (for offloading compilation) [PR119835]

... to avoid running into ICEs per PR119835, until that's resolved properly.

	PR middle-end/119835
	gcc/
	* tree-nrv.cc (pass_nrv::execute): Defuse 'RESULT_DECL' check.
	libgomp/
	* testsuite/libgomp.oacc-c-c++-common/abi-struct-1.c:
	'#pragma GCC optimize "-fno-inline"'.
	* testsuite/libgomp.c-c++-common/target-abi-struct-1.c: New.
	* testsuite/libgomp.c-c++-common/target-abi-struct-1-O0.c: Adjust.

Co-authored-by: Richard Biener <rguenther@suse.de>
(cherry picked from commit 543f7e1d59f0b6628e0de6610ad5e1cf7150090b)