OpenACC defines data acording to whether it is in discrete or shared memory. When in discrete, specific data operations are specified and implicit data clauses are defined. When in shared memory, data clauses may be ignored if they exist. As an optimization, an implementation may wish to use data clauses as optimization hints. I have historically thought of these in terms of CUDA Unified/Managed Memory with preferred location and prefetching hints. A few cases were brought to my attention that are potentially interesting examples of how this thinking may not be sufficient.
I have been made aware of an application that extensively uses the pattern below. A temporary array is allocated locally, in the example below it is an automatic array, and dynamic data lifetimes are used to expose it to the device asynchronously. It is possible that the function would return, deallocting the automatic array, before all operations on that array have completed. Supporting this pattern requires either that memory allocation and deallocation are stream-ordered or the some sort of garbage collection is implemented to clean up the present table lazily after all operations have completed.
This issue is relevant: https://github.com/OpenACC/openacc-spec/issues/492