Currently a macOS toolchain with Apple's clang 16+ and gfortran fails with make build if USE_OPENMP=1 is set.
The 1st reason for this is that clang rejects -fopenmp, for it needs -Xclang -fopenmp option, as written by R Project in https://mac.r-project.org/openmp/
This was discovered while I bumped into a Homebrew problem, described in Homebrew/homebrew-core#209091
Is there any interest in looking into it further? In principle, R Project might have a point here.