Precisely speaking, the arch directory is specified by $(SRCARCH),
not $(ARCH).

In old days, $(ARCH) actually matched to the arch directory because
32-bit and 64-bit were supported as separate architectures.

Most architectures (except arm/arm64) were unified like follows:

    arch/i386, arch/x86_64    ->  arch/x86
    arch/sh, arch/sh64        ->  arch/sh
    arch/sparc, arch/sparc64  ->  arch/sparc

To not break the user interface, commit 6752ed90 ("Kbuild: allow
arch/xxx to use a different source path") introduced SRCARCH to point
to the arch directory, still allowing to pass in the former ARCH=i386
or ARCH=x86_64.

Update the documents for preciseness, and add the explanation of SRCARCH.
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>
Reviewed-by: Randy Dunlap <rdunlap@infradead.org>