Add kbuild.h that contains common definitions for kbuild users

The same definitions are used for the bounds logic and the asm-offsets.h
generation by kbuild.  Put them into include/linux/kbuild.h file.

Also add a new feature

	COMMENT("text")

which can be used to insert lines of ocmments into asm-offsets.h and
bounds.h.

Cc: Sam Ravnborg <sam@ravnborg.org>
Signed-off-by: Christoph Lameter <clameter@sgi.com>
Cc: Ingo Molnar <mingo@elte.hu>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Ralf Baechle <ralf@linux-mips.org>
Cc: Jay Estabrook <jay.estabrook@hp.com>
Cc: Ivan Kokshaysky <ink@jurassic.park.msu.ru>
Cc: Richard Henderson <rth@twiddle.net>
Cc: "Luck, Tony" <tony.luck@intel.com>
Cc: Russell King <rmk@arm.linux.org.uk>
Cc: Chris Zankel <chris@zankel.net>
Cc: David S. Miller <davem@davemloft.net>
Cc: Haavard Skinnemoen <hskinnemoen@atmel.com>
Cc: Bryan Wu <bryan.wu@analog.com>
Cc: Mike Frysinger <vapier.adi@gmail.com>
Cc: Yoshinori Sato <ysato@users.sourceforge.jp>
Cc: Geert Uytterhoeven <geert@linux-m68k.org>
Cc: Roman Zippel <zippel@linux-m68k.org>
Cc: Greg Ungerer <gerg@uclinux.org>
Cc: David Howells <dhowells@redhat.com>
Cc: Kyle McMartin <kyle@mcmartin.ca>
Cc: Grant Grundler <grundler@parisc-linux.org>
Cc: Matthew Wilcox <matthew@wil.cx>
Cc: Paul Mackerras <paulus@samba.org>
Cc: Benjamin Herrenschmidt <benh@kernel.crashing.org>
Cc: Martin Schwidefsky <schwidefsky@de.ibm.com>
Cc: Heiko Carstens <heiko.carstens@de.ibm.com>
Cc: Paul Mundt <lethal@linux-sh.org>
Cc: Miles Bader <miles@gnu.org>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>