Compiling on MacOS X fails due to the darwin liner not supporting the --version-script option.
Currently, device plugins (cuda, genereic-elf-64) are only supported on Linux anyway, so there is no point in trying to compile libomptarget on other systems.
Thanks to Jack Howarth for reporting this issue.
Bugzilla no 32309.
Should we do this the other way around and say CMAKE_SYSTEM_NAME MATCHES "Linux"?