As documented, this one does "Check diagnostic by device-compiler's lto1".
Indeed there are none when compiling with '-foffload=disable' with an
offloading-enabled compiler, so we should use 'offload_target_[...]', as
used in other similar test cases.
Follow-up to recent commit
683f11843974f0bdf42f79cdcbb0c2b43c7b81b0
"OpenMP: Move omp requires checks to libgomp".
libgomp/
* testsuite/libgomp.c-c++-common/requires-3.c: Adjust.
-/* { dg-do link { target offloading_enabled } } */
+/* { dg-do link { target { offload_target_nvptx || offload_target_amdgcn } } } */
/* { dg-additional-sources requires-3-aux.c } */
/* Check diagnostic by device-compiler's lto1.