As Documentation/kbuild/makefile.txt says, it is a typical mistake
to forget the FORCE prerequisite for the rule invoked by if_changed.
Add the FORCE to the prerequisite, but it must be filtered-out from
the files passed to the 'cat' command. Because this rule generates
.vmlinux.its.S.cmd, vmlinux.its.S must be specified as targets so
that the .cmd file is included.