kbuild: rebuild .vmlinux.export.o when its prerequisite is updated

When include/linux/export-internal.h is updated, .vmlinux.export.o
must be rebuilt, but it does not happen because its rule is hidden
behind scripts/link-vmlinux.sh.

Move it out of the shell script, so that Make can see the dependency
between vmlinux and .vmlinux.export.o.

Move the vmlinux rule to scripts/Makefile.vmlinux.

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