samples: timers: use 'userprogs' syntax

Kbuild now supports the 'userprogs' syntax to compile userspace
programs for the same architecture as the kernel.

Add the entry to samples/Makefile to put this into the build bot
coverage.

I also added the CONFIG option guarded by 'depends on CC_CAN_LINK'
because $(CC) may not provide libc.

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Acked-by: Sam Ravnborg <sam@ravnborg.org>