tracing/Makefile: Fix handling redefinition of CC_FLAGS_FTRACE

As a Kernel developer, I make heavy use of "make targz-pkg" in order
to locally compile and remotely install my development Kernels. The
nice feature I rely on is that after a normal "make", "make targz-pkg"
only generates the tarball without having to recompile everything.

That was true until commit f28bc3c3 ("tracing: Handle
CC_FLAGS_FTRACE more accurately"). After it, running "make targz-pkg"
after "make" will recompile the whole Kernel tree, making my
development workflow much slower.

The Kernel is choosing to recompile everything because it claims the
command line has changed. A diff of the .cmd files show a repeated
-mfentry in one of the files. That is because "make targz-pkg" calls
"make modules_install" and the environment is already populated with
the exported variables, CC_FLAGS_FTRACE being one of them. Then,
-mfentry gets duplicated because it is not protected behind an ifndef
block, like -pg.

To complicate the problem a little bit more, architectures can define
their own version CC_FLAGS_FTRACE, so our code not only has to
consider recursive Makefiles, but also architecture overrides.

So in this patch we move CC_FLAGS_FTRACE up and unconditionally
define it to -pg. Then we let the architecture Makefiles possibly
override it, and finally append the extra options later. This ensures
the variable is always fully redefined at each invocation so recursive
Makefiles don't keep appending, and hopefully it maintains the
intended behavior on how architectures can override the defaults..

Thanks Steven Rostedt and Vasily Gorbik for the help on this
regression.

Cc: Michal Marek <michal.lkml@markovi.net>
Cc: Ingo Molnar <mingo@redhat.com>
Cc: Tvrtko Ursulin <tvrtko.ursulin@intel.com>
Cc: linux-kbuild@vger.kernel.org
Fixes: commit f28bc3c3 ("tracing: Handle CC_FLAGS_FTRACE more accurately")
Acked-by: Vasily Gorbik <gor@linux.ibm.com>
Signed-off-by: Paulo Zanoni <paulo.r.zanoni@intel.com>
Signed-off-by: Steven Rostedt (VMware) <rostedt@goodmis.org>