tools build: Use $(shell ) instead of `` to get embedded libperl's ccopts

stable inclusion
from stable-v5.10.111
commit 40e00885a61f6d31c76f32d05f4c87b3fc272720
category: bugfix
bugzilla: https://gitee.com/openeuler/kernel/issues/I5GL1Z

Reference: https://git.kernel.org/pub/scm/linux/kernel/git/stable/linux.git/commit/?id=40e00885a61f6d31c76f32d05f4c87b3fc272720

--------------------------------

commit 541f695c upstream.

Just like its done for ldopts and for both in tools/perf/Makefile.config.

Using `` to initialize PERL_EMBED_CCOPTS somehow precludes using:

  $(filter-out SOMETHING_TO_FILTER,$(PERL_EMBED_CCOPTS))

And we need to do it to allow for building with versions of clang where
some gcc options selected by distros are not available.

Tested-by: Sedat Dilek <sedat.dilek@gmail.com> # Debian/Selfmade LLVM-14 (x86-64)
Cc: Adrian Hunter <adrian.hunter@intel.com>
Cc: Fangrui Song <maskray@google.com>
Cc: Florian Fainelli <f.fainelli@gmail.com>
Cc: Ian Rogers <irogers@google.com>
Cc: Jiri Olsa <jolsa@kernel.org>
Cc: John Keeping <john@metanate.com>
Cc: Leo Yan <leo.yan@linaro.org>
Cc: Michael Petlan <mpetlan@redhat.com>
Cc: Namhyung Kim <namhyung@kernel.org>
Cc: Nathan Chancellor <nathan@kernel.org>
Cc: Nick Desaulniers <ndesaulniers@google.com>
Link: http://lore.kernel.org/lkml/YktYX2OnLtyobRYD@kernel.org


Signed-off-by: Arnaldo Carvalho de Melo <acme@redhat.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>
Signed-off-by: Zheng Zengkai <zhengzengkai@huawei.com>
Reviewed-by: Wei Li <liwei391@huawei.com>