kbuild: re-implement Makefile.headersinst without recursion

Since commit fcc8487d ("uapi: export all headers under uapi
directories"), the headers in uapi directories are all exported by
default although exceptional cases are still allowed by the syntax
'no-export-headers'.

The traditional directory descending has been kept (in a somewhat
hacky way), but it is actually unneeded.

Get rid of it to simplify the code.

Also, handle files one by one instead of the previous per-directory
processing. This will emit much more log, but I like it.

Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>