https://gcc.gnu.org/bugzilla/show_bug.cgi?id=98012

            Bug ID: 98012
           Summary: [OpenACC] 'gcc/fortran/scanner.c:include_line' should
                    consider 'flag_openacc' in addition to 'flag_openmp'?
           Product: gcc
           Version: 11.0
            Status: UNCONFIRMED
          Keywords: openacc
          Severity: normal
          Priority: P3
         Component: fortran
          Assignee: unassigned at gcc dot gnu.org
          Reporter: tschwinge at gcc dot gnu.org
                CC: burnus at gcc dot gnu.org, jakub at gcc dot gnu.org
  Target Milestone: ---

If that indeed is meant to be different, then let's please add some "dummy
handling"/commentary to make this explicit, to show that we did consider this.

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