The PR #131603 introduces a TODO for atomic capture for different yet compatible types. Such scenarios require implicit type casting, and end up emitting > 3 operations in the atomic capture region:
program main
integer :: x
real :: y
!$omp atomic capture
y = x
x = x + 1
!$omp end atomic
end program main
The above test produces the following TODO: not yet implemented: atomic capture requiring implicit type casts