Make include/config/foo/bar.h fake deps files generation simpler.

* delete .h suffix
	those aren't header files, shorten filenames,

* delete tolower()
	Linux filesystems can deal with both upper and lowercase
	filenames very well,

* put everything in 1 directory
	Presumably 'mkdir -p' split is from dark times when filesystems
	handled huge directories badly, disks were round adding to
	seek times.

	x86_64 allmodconfig lists 12364 files in include/config.

	../obj/include/config/
	├── 104_QUAD_8
	├── 60XX_WDT
	├── 64BIT
		...
	├── ZSWAP_DEFAULT_ON
	├── ZSWAP_ZPOOL_DEFAULT
	└── ZSWAP_ZPOOL_DEFAULT_ZBUD

	0 directories, 12364 files

Signed-off-by: Alexey Dobriyan <adobriyan@gmail.com>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>

Linus reported a build error due to the GCC plugin incompatibility
when the compiler is upgraded. [1]

GCC plugins are tied to a particular GCC version. So, they must be
rebuilt when the compiler is upgraded.

This seems to be a long-standing flaw since the initial support of
GCC plugins.

Extend commit 8b59cd81dc5e ("kbuild: ensure full rebuild when the
compiler is updated"), so that GCC plugins are covered by the
compiler upgrade detection.

[1]: https://lore.kernel.org/lkml/CAHk-=wieoN5ttOy7SnsGwZv+Fni3R6m-Ut=oxih6bbZ28G+4dw@mail.gmail.com/

Reported-by: Linus Torvalds <torvalds@linux-foundation.org>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Reviewed-by: Kees Cook <keescook@chromium.org>