kbuild: fix infinite make recursion

Jan Engelhardt <jengelh@computergmbh.de> reported:
You can cause a recursion in kbuild/make with the following:

make O=$PWD kernel/time.o
make mrproper

Of course no one would use O=$PWD (that's just the testcase),
but this happened too often:

/ws/linux/linux-2.6.23$ make O=/ws/linux/linux-2.6.23 kernel/time.o
(Oops - should have been O=/ws/linux/obj-2.6.23!)

Fixed by an explicit test for this case - we error
out if output directory and source directory are the same.

Tested-by: Jan Engelhardt <jengelh@computergmbh.de>
Signed-off-by: Sam Ravnborg <sam@ravnborg.org>