kbuild: add CONFIG_HEADERS_INSTALL and loosen the dependency of samples

Commit 5318321d ("samples: disable CONFIG_SAMPLES for UML") used
a big hammer to fix the build errors under the samples/ directory.
Only some samples actually include uapi headers from usr/include.

Introduce CONFIG_HEADERS_INSTALL since 'depends on HEADERS_INSTALL' is
clearer than 'depends on !UML'. If this option is enabled, uapi headers
are installed before starting directory descending.

I added 'depends on HEADERS_INSTALL' to per-sample CONFIG options.
This allows UML to compile some samples.

$ make ARCH=um allmodconfig samples/
  [ snip ]
  CC [M]  samples/configfs/configfs_sample.o
  CC [M]  samples/kfifo/bytestream-example.o
  CC [M]  samples/kfifo/dma-example.o
  CC [M]  samples/kfifo/inttype-example.o
  CC [M]  samples/kfifo/record-example.o
  CC [M]  samples/kobject/kobject-example.o
  CC [M]  samples/kobject/kset-example.o
  CC [M]  samples/trace_events/trace-events-sample.o
  CC [M]  samples/trace_printk/trace-printk.o
  AR      samples/vfio-mdev/built-in.a
  AR      samples/built-in.a

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