This library is only used in Flang at the moment and not build and
released with LLVM. Having it as a component is breaking llvm-config:
$ bin/llvm-config --shared-mode llvm-config: error: component libraries and shared library llvm-config: error: missing: [...]/lib/libLLVMFrontendOpenACC.a
It has to be a component right now because of the dependency on LLVMSupport which breaks the build when linking against libLLVM.so.