Kbuild: fix # escaping in .cmd files for future Make

I tried building using a freshly built Make (4.2.1-69-g8a731d1), but
already the objtool build broke with

orc_dump.c: In function ‘orc_dump’:
orc_dump.c:106:2: error: ‘elf_getshnum’ is deprecated [-Werror=deprecated-declarations]
  if (elf_getshdrnum(elf, &nr_sections)) {

Turns out that with that new Make, the backslash was not removed, so cpp
didn't see a #include directive, grep found nothing, and
-DLIBELF_USE_DEPRECATED was wrongly put in CFLAGS.

Now, that new Make behaviour is documented in their NEWS file:

  * WARNING: Backward-incompatibility!
    Number signs (#) appearing inside a macro reference or function invocation
    no longer introduce comments and should not be escaped with backslashes:
    thus a call such as:
      foo := $(shell echo '#')
    is legal.  Previously the number sign needed to be escaped, for example:
      foo := $(shell echo '\#')
    Now this latter will resolve to "\#".  If you want to write makefiles
    ...