kernel/kheaders_data.tar.xz is not updated if steps [1] - [3] are run
within the same minute.
The headers_md5 variable stores the MD5 hash of the 'ls -l' output
for all header files. This hash value is used to determine whether
kheaders_data.tar.xz needs to be rebuilt. However, 'ls -l' prints the
modification times with minute-level granularity. If a file is modified
within the same minute and its size remains the same, the MD5 hash does
not change.
To reliably detect file modifications, this commit rewrites
kernel/gen_kheaders.sh to output header dependencies to
kernel/.kheaders_data.tar.xz.cmd. Then, Make compares the timestamps
and reruns kernel/gen_kheaders.sh when necessary. This is the standard
mechanism used by Make and Kbuild.