OpenACC 2.7: Adjust acc_map_data/acc_unmap_data interaction with reference counters

This patch adjusts the implementation of acc_map_data/acc_unmap_data API library
routines to more fit the description in the OpenACC 2.7 specification.

Instead of using REFCOUNT_INFINITY, we now define a REFCOUNT_ACC_MAP_DATA
special value to mark acc_map_data-created mappings. Adjustment around
mapping related code to respect OpenACC semantics are also added.

libgomp/ChangeLog:

	* libgomp.h (REFCOUNT_ACC_MAP_DATA): Define as (REFCOUNT_SPECIAL | 2).
	* oacc-mem.c (acc_map_data): Adjust to use REFCOUNT_ACC_MAP_DATA,
	initialize dynamic_refcount as 1.
	(acc_unmap_data): Adjust to use REFCOUNT_ACC_MAP_DATA,
	(goacc_map_var_existing): Add REFCOUNT_ACC_MAP_DATA case.
	(goacc_exit_datum_1): Add REFCOUNT_ACC_MAP_DATA case, respect
	REFCOUNT_ACC_MAP_DATA when decrementing/finalizing. Force lowest
	dynamic_refcount to be 1 for REFCOUNT_ACC_MAP_DATA.
	(goacc_enter_data_internal): Add REFCOUNT_ACC_MAP_DATA case.
	* target.c (gomp_increment_refcount): Return early for
	REFCOUNT_ACC_MAP_DATA case.
	(gomp_decrement_refcount): Likewise.
	* testsuite/libgomp.oacc-c-c++-common/lib-96.c: New testcase.
	* testsuite/libgomp.oacc-c-c++-common/unmap-infinity-1.c: Adjust
	testcase error output scan test.