kbuild: replace KBUILD_SRCTREE with boolean building_out_of_srctree

Commit 25b146c5 ("kbuild: allow Kbuild to start from any directory")
deprecated KBUILD_SRCTREE.

It is only used in tools/testing/selftest/ to distinguish out-of-tree
build. Replace it with a new boolean flag, building_out_of_srctree.

I also replaced the conditional ($(srctree),.) because the next commit
will allow an absolute path to be used for $(srctree) even when building
in the source tree.

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