/usr/share/man/man1/x86_64-linux-gnu-accel-nvptx-none.1.gz 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/share/man/man1/x86_64-linux-gnu-accel-nvptx-none-7.1.gz