kbuild: introduce Kbuild.include

Kbuild.include is a placeholder for definitions originally present in
both the top-level Makefile and scripts/Makefile.build.
There were a slight difference in the filechk definition, so the most videly
used version was kept and usr/Makefile was adopted for this syntax.

Signed-off-by: Sam Ravnborg <sam@ravnborg.org>
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