Work group size attribute was set in Clang specific class. That's why we cannot reuse this code in Flang.
If we move setting of this attribute to OpenMPIRBuilder, then we can reuse this code in Flang and Clang. Function createOffloadEntry from OpenMPIRBuilder is already used by Clang (via OpenMPIRBuilder::createOffloadEntriesAndInfoMetadata function).