Adding -rR to MAKEFLAGS is important because we do not want to
be bothered by built-in implicit rules or variables.

One problem that used to exist in older GNU Make versions is

  MAKEFLAGS += -rR

... does not become effective in the current Makefile. When you are
building with O= option, it becomes effective in the top Makefile
since it recurses via 'sub-make' target. Otherwise, the top Makefile
tries implicit rules. That is why we explicitly add empty rules for
Makefiles, but we often miss to do that.

In fact, adding -d option to older GNU Make versions shows it is
trying a bunch of implicit pattern rules.

 Considering target file `scripts/Makefile.kcov'.
  Looking for an implicit rule for `scripts/Makefile.kcov'.
  Trying pattern rule with stem `Makefile.kcov'.
  Trying implicit prerequisite `scripts/Makefile.kcov.o'.
  Trying pattern rule with stem `Makefile.kcov'.
  Trying implicit prerequisite `scripts/Makefile.kcov.c'.
  Trying pattern rule with stem `Makefile.kcov'.
  Trying implicit prerequisite `scripts/Makefile.kcov.cc'.
  Trying pattern rule with stem `Makefile.kcov'.
  Trying implicit prerequisite `scripts/Makefile.kcov.C'.
  ...

This issue was fixed by GNU Make commit 58dae243526b ("[Savannah #20501]
Handle adding -r/-R to MAKEFLAGS in the makefile"). So, it is no longer
a problem if you use GNU Make 4.0 or later. However, older versions are
still widely used.

So, I decided to patch the kernel Makefile to invoke sub-make regardless
of O= option. This will allow further cleanups.
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>