certs: refactor file cleaning

'make clean' removes files listed in 'targets'. It is redundant to
specify both 'targets' and 'clean-files'.

Move 'targets' assignments out of the ifeq-conditionals so
scripts/Makefile.clean can see them.

One effective change is that certs/certs/signing_key.x509 is now
deleted by 'make clean' instead of 'make mrproper. This certificate
is embedded in the kernel. It is not used in any way by external
module builds.

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Reviewed-by: Nicolas Schier <n.schier@avm.de>