kbuild: add comment about why cmd_shipped uses 'cat'

cmd_shipped uses 'cat' instead of 'cp' for copying a file. The reason
is explained in the commit [1], but it was in the pre-git era.

  $ touch a
  $ chmod -w a
  $ cp a b
  $ cp a b
  cp: cannot create regular file 'b': Permission denied

Add comments so that you can see the reason without looking into
the history.

[1]: https://git.kernel.org/pub/scm/linux/kernel/git/history/history.git/commit/?id=a70dba8086160449cc94c5bdaff78419b6b8e3c8

Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>