diff --git a/sycl/test/abi/sycl_abi_neutrality_test.cpp b/sycl/test/abi/sycl_abi_neutrality_test.cpp
index 2f257f1736af..6920e60031db 100644
--- a/sycl/test/abi/sycl_abi_neutrality_test.cpp
+++ b/sycl/test/abi/sycl_abi_neutrality_test.cpp
@@ -13,13 +13,27 @@
 // issue and have to use their ABI-neutral counterparts provided by SYCL RT (e.g
 // sycl::detail::string, etc.).
 
-// New exclusions are NOT ALLOWED to this file. All remaining cases that need
-// to be fixed are listed below.
+// New exclusions are NOT ALLOWED to this file. Some entry points were not fixed
+// in time during the last ABI breaking window, so we have to keep providing the
+// entry points for them even if newer version of the headers stops using those
+// old entry points. Others were exported unnecessarily but only actually used
+// inside DSO, yet we have to keep the entry points as well.
+
+// https://github.com/intel/llvm/pull/16179
 // CHECK:_ZN4sycl3_V13ext5intel12experimental15online_compilerILNS3_15source_languageE0EE7compileIJSt6vectorINSt7__cxx1112basic_stringIcSt11char_traitsIcESaIcEEESaISE_EEEEES8_IhSaIhEERKSE_DpRKT_
 // CHECK:_ZN4sycl3_V13ext5intel12experimental15online_compilerILNS3_15source_languageE1EE7compileIJSt6vectorINSt7__cxx1112basic_stringIcSt11char_traitsIcESaIcEEESaISE_EEEEES8_IhSaIhEERKSE_DpRKT_
+//
+// https://github.com/intel/llvm/pull/16178
 // CHECK:_ZN4sycl3_V13ext5intel12experimental9pipe_base13get_pipe_nameB5cxx11EPKv
+//
+// https://github.com/intel/llvm/pull/16177
 // CHECK:_ZN4sycl3_V16detail6OSUtil10getDirNameB5cxx11EPKc
 // CHECK:_ZN4sycl3_V16detail6OSUtil16getCurrentDSODirB5cxx11Ev
+//
+// https://github.com/intel/llvm/pull/16176
 // CHECK:_ZN4sycl3_V16opencl13has_extensionERKNS0_6deviceERKNSt7__cxx1112basic_stringIcSt11char_traitsIcESaIcEEE
 // CHECK:_ZN4sycl3_V16opencl13has_extensionERKNS0_8platformERKNSt7__cxx1112basic_stringIcSt11char_traitsIcESaIcEEE
+//
+// https://github.com/intel/llvm/pull/15694 and
+// https://github.com/intel/llvm/pull/16194
 // CHECK:_ZNK4sycl3_V13ext6oneapi12experimental6detail24modifiable_command_graph11print_graphENSt7__cxx1112basic_stringIcSt11char_traitsIcESaIcEEEb