Merge branch 'releases/gcc-12' into devel/omp/gcc-12

Merge up to r12-8861-g1ccec25cf0c3c9cfd5882c83fd8cc56ea2987bad (24th Oct 2022)

diff --cc gcc/omp-oacc-kernels-decompose.cc
Simple merge

diff --cc gcc/tree-loop-distribution.cc
Simple merge