kbuild: replace KBUILD_SRCTREE with boolean building_out_of_srctree

Commit 25b146c5b8ce ("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>
diff --git a/tools/testing/selftests/Makefile b/tools/testing/selftests/Makefile
index 9781ca7..25b43a8 100644
--- a/tools/testing/selftests/Makefile
+++ b/tools/testing/selftests/Makefile
@@ -74,7 +74,7 @@
 # Append kselftest to KBUILD_OUTPUT to avoid cluttering
 # KBUILD_OUTPUT with selftest objects and headers installed
 # by selftests Makefile or lib.mk.
-ifneq ($(KBUILD_SRC),)
+ifdef building_out_of_srctree
 override LDFLAGS =
 endif