The assembler files in the kernel are *.S instead of *.s, so they must
be preprocessed. Since 'as' of GNU binutils is not able to preprocess,
we always use $(CC) as an assembler driver.

$(AS) is almost unused in Kbuild. As of v5.2, there is just one place
that directly invokes $(AS).

  $ git grep -e '$(AS)' -e '${AS}' -e '$AS' -e '$(AS:' -e '${AS:' -- :^Documentation
  drivers/net/wan/Makefile:  AS68K = $(AS)

The documentation about *_AFLAGS* sounds like the flags were passed
to $(AS). This is somewhat misleading.
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>
Reviewed-by: Nathan Chancellor <natechancellor@gmail.com>