OpenMP: Handle cpp_implicit_alias in declare-target discovery (PR96390)

gcc/ChangeLog:

	PR middle-end/96390
	* omp-offload.c (omp_discover_declare_target_tgt_fn_r): Handle
	alias nodes.

libgomp/ChangeLog:

	PR middle-end/96390
	* testsuite/libgomp.c++/pr96390.C: New test.
	* testsuite/libgomp.c-c++-common/pr96390.c: New test.