kbuild: add read-file macro

Since GNU Make 4.2, $(file ...) supports the read operater '<', which
is useful to read a file without forking a new process. No warning is
shown even if the input file is missing.

For older Make versions, it falls back to the cat command.

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Reviewed-by: Nicolas Schier <nicolas@fjasle.eu>
Reviewed-by: Alexander Lobakin <alexandr.lobakin@intel.com>
Tested-by: Alexander Lobakin <alexandr.lobakin@intel.com>