kbuild: use $(src) instead of $(srctree)/$(src) for source directory

Kbuild conventionally uses $(obj)/ for generated files, and $(src)/ for
checked-in source files. It is merely a convention without any functional
difference. In fact, $(obj) and $(src) are exactly the same, as defined
in scripts/Makefile.build:

    src := $(obj)

When the kernel is built in a separate output directory, $(src) does
not accurately reflect the source directory location. While Kbuild
resolves this discrepancy by specifying VPATH=$(srctree) to search for
source files, it does not cover all cases. For example, when adding a
header search path for local headers, -I$(srctree)/$(src) is typically
passed to the compiler.

This introduces inconsistency between upstream and downstream Makefiles
because $(src) is used instead of $(srctree)/$(src) for the latter.

To address this inconsistency, this commit changes the semantics of
$(src) so that it always points to the directory in the source tree.

Going forward, the variables used ...