kheaders: substituting --sort in archive creation

The option --sort=ORDER was only introduced in tar 1.28 (2014), which
is rather new and might not be available in some setups.

This patch tries to replicate the previous behaviour as closely as
possible to fix the kheaders build for older environments. It does
not produce identical archives compared to the previous version due
to minor sorting differences but produces reproducible results itself
in my tests.

Reported-by: Andreas Schwab <schwab@suse.de>
Signed-off-by: Dmitry Goldin <dgoldin+lkml@protonmail.ch>
Tested-by: Andreas Schwab <schwab@suse.de>
Tested-by: Quentin Perret <qperret@google.com>
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>