OpenACC 'kernels' decomposition: Mark variables used in 'present' clauses as addressable [PR100280, PR104086]

... like in recent commit 9b32c1669aad5459dd053424f9967011348add83
"OpenACC 'kernels' decomposition: Mark variables used in synthesized
data clauses as addressable [PR100280]".  Otherwise, we may run into
'gcc/omp-low.cc:lower_omp_target':

    13125                       else if (is_gimple_reg (var))
    13126                         {
    13127                           gcc_assert (offloaded);

	PR middle-end/100280
	PR middle-end/104086
	gcc/
	* omp-oacc-kernels-decompose.cc (omp_oacc_kernels_decompose_1):
	Mark variables used in 'present' clauses as addressable.
	* omp-low.cc (scan_sharing_clauses) <OMP_CLAUSE_MAP>: Gracefully
	handle duplicate 'OMP_CLAUSE_MAP_DECL_MAKE_ADDRESSABLE'.
	gcc/testsuite/
	* c-c++-common/goacc/kernels-decompose-pr104086-1.c: Adjust,
	extend.
	libgomp/
	* testsuite/libgomp.oacc-c-c++-common/declare-vla-kernels-decompose-ice-1.c:
	Merge this...
	* testsuite/libgomp.oacc-c-c++-common/declare-vla-kernels-decompose.c:
	..., and this...
	* testsuite/libgomp.oacc-c-c++-common/declare-vla.c: ... into
	this, and adjust.
	* testsuite/libgomp.oacc-c-c++-common/kernels-decompose-1.c:
	Extend.

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