/usr/bin/x86_64-linux-gnu-accel-nvptx-none-gcc is in gcc-offload-nvptx 4:7.3.0-3ubuntu2.
This file is owned by root:root, with mode 0o777.
It is a symlink to /usr/bin/x86_64-linux-gnu-accel-nvptx-none-gcc-7
/usr/bin/x86_64-linux-gnu-accel-nvptx-none-gcc-7