The variable "targets" contains object paths for which existing .*.cmd
files should be included.

scripts/Makefile.build automatically adds $(MAKECMDGOALS) to "targets"
as follows:

  targets += $(extra-y) $(MAKECMDGOALS) $(always)

The $(MAKECMDGOALS) is a PHONY target in several places.  PHONY targets
never create .*.cmd files.
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>