Pull more Kbuild updates from Masahiro Yamada:

 - Convert sh and sparc to use generic shell scripts to generate the
   syscall headers

 - refactor .gitignore files

 - Update kernel/config_data.gz only when the content of the .config
   is really changed, which avoids the unneeded re-link of vmlinux

 - move "remove stale files" workarounds to scripts/remove-stale-files

 - suppress unused-but-set-variable warnings by default for Clang
   as well

 - fix locale setting LANG=C to LC_ALL=C

 - improve 'make distclean'

 - always keep intermediate objects from scripts/link-vmlinux.sh

 - move IF_ENABLED out of <linux/kconfig.h> to make it self-contained

 - misc cleanups

* tag 'kbuild-v5.13-2' of git://git.kernel.org/pub/scm/linux/kernel/git/masahiroy/linux-kbuild: (25 commits)
  linux/kconfig.h: replace IF_ENABLED() with PTR_IF() in <linux/kernel.h>
  kbuild: Don't remove link-vmlinux temporary files on exit/signal
  kbuild: remove the unneeded comments for external module builds
  kbuild: make distclean remove tag files in sub-directories
  kbuild: make distclean work against $(objtree) instead of $(srctree)
  kbuild: refactor modname-multi by using suffix-search
  kbuild: refactor fdtoverlay rule
  kbuild: parameterize the .o part of suffix-search
  arch: use cross_compiling to check whether it is a cross build or not
  kbuild: remove ARCH=sh64 support from top Makefile
  .gitignore: prefix local generated files with a slash
  kbuild: replace LANG=C with LC_ALL=C
  Makefile: Move -Wno-unused-but-set-variable out of GCC only block
  kbuild: add a script to remove stale generated files
  kbuild: update config_data.gz only when the content of .config is changed
  .gitignore: ignore only top-level modules.builtin
  .gitignore: move tags and TAGS close to other tag files
  kernel/.gitgnore: remove stale timeconst.h and hz.bc
  usr/include: refactor .gitignore
  genksyms: fix stale comment
  ...