kbuild: announce removal of SUBDIRS if used

SUBDIRS has been kept as a backward compatibility since
commit ("[PATCH] kbuild: external module support") in 2002.

We do not need multiple ways to do the same thing, so I will remove
SUBDIRS after the Linux 5.3 release. I cleaned up in-tree code, and
updated the document so that nobody would try to use it.

Meanwhile, display the following warning if SUBDIRS is used.

Makefile:189: ================= WARNING ================
Makefile:190: 'SUBDIRS' will be removed after Linux 5.3
Makefile:191: Please use 'M=' or 'KBUILD_EXTMOD' instead
Makefile:192: ==========================================

Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>
Acked-by: Boris Brezillon <boris.brezillon@bootlin.com> # for scx200_docflash.c
Acked-by: Guenter Roeck <linux@roeck-us.net> # for scx200_wdt.c

Documentation/kbuild/kbuild.txt

@@ -81,12 +81,7 @@ KBUILD_EXTMOD
 --------------------------------------------------
 Set the directory to look for the kernel source when building external
 modules.
-The directory can be specified in several ways:
-1) Use "M=..." on the command line
-2) Environment variable KBUILD_EXTMOD
-3) Environment variable SUBDIRS
-The possibilities are listed in the order they take precedence.
-Using "M=..." will always override the others.
+Setting "M=..." takes precedence over KBUILD_EXTMOD.
 
 KBUILD_OUTPUT
 --------------------------------------------------