The problem is obvious your mind is so closed you can not accept any of the reasoned responses myself and others have given. Licencing is not the issue here and never has been. This is a matter of principals.
Yes you can create non-free output but this is a side effect that is allowed rather than an explicit goal. Targeting PTX in gcc would have no other use than to produce non-free output as I have explained multiple times and so have others here:
In the hole discussion it look like some people forget something. The Topic is not only the Output. We have a API in GCC, Open ACC. The Hole API is only usable if you has a Nvidia Card and use the Nvidia BLOB. So i don't care if the GCC can create a Output for the CUDA Runtime, but i have a problem with it if they don't support the FOSS Way. This means the OpenCL Runtime of a other FOSS Runtime or a documented Instruction Set.
So one binary which uses nvidia/cuda and amd/opencl at the same time.PGI Booth #2509:
PGI showing OpenACC performance portability with one binary running on both AMD and NVIDIA GPUs