[OpenMP 6.0] Allow only byref arguments with `need_device_addr` modifier on `adjust_args` clause (#149586)
If the need_device_addr adjust-op modifier is present, each list item
that appears in the clause must refer to an argument in the declaration
of the function variant that has a reference type.
Reference:
OpenMP 6.0 [Sec 9.6.2, page 332, line 31-33, adjust_args clause,
Restrictions]