Okay, sorry for the multiple, quick mails, but:
I would even say it *has* to be done the way it is. Because otherwise compilation will *not* fail, if you declare a wrong go version to use. That is, if you use `//go:embed`, declare your used version as go 1.15 and test it yourself using go 1.16, your module is broken. Users of your module that only have go 1.15 will break and get a crypting error message about `embed` being missing, instead of a reasonable message that their go version is not fresh enough.
I don't understand why you'd want a broken module to compile.