[Bug middle-end/115637] gimple_regimplify_operands doesn't handle VALUE_EXPR inside a MEM_REF / OpenMP declare target link

[burnus at gcc dot gnu.org via Gcc-bugs]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=115637

--- Comment #1 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Created attachment 58512
  --> https://gcc.gnu.org/bugzilla/attachment.cgi?id=58512&action=edit
WIP patch - shows the location but fails as DECL_P is not a is_gimple_stmt

The attached patch handles
  MEM <uint128_t> [(c_char * {ref-all})&arr2]
by changing
   &arr2  (= a ADDR_EXPR)
to
   arr2$13$linkptr   (= a VAR_DECL)

However, as the result simplified to a VAR_DECL != is_gimple_stmt(), it fails
as gimplify_expr doesn't handle this.