These flags were added by commit 61754c18 ("kbuild: Allow arch
Makefiles to override {cpp,ld,c}flags") to allow ARC to override -O2.

We did not see any other usage after all. Now that ARC switched to
CONFIG_CC_OPTIMIZE_FOR_PERFORMANCE_O3, there is no more user of
these variables.
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>