RFR: 8349515: [REDO] Framework for tracing makefile inclusion and parsing

[Magnus Ihse Bursie]

Re-do of [JDK-8348190](https://bugs.openjdk.org/browse/JDK-8348190) Framework for tracing makefile inclusion and parsing.

This should be essentially identical to JDK-8348190; the fixes were in closed Oracle source. My apologizes for all this mess, and that it spilled out in the open JDK instead of being resolved just internally at Oracle. 😿

-------------

Commit messages:
 - Checking for top-level file inclusion is not really dependent on makelevel
 - 8349515: [REDO] Framework for tracing makefile inclusion and parsing

Changes: https://git.openjdk.org/jdk/pull/23494/files
  Webrev: https://webrevs.openjdk.org/?repo=jdk&pr=23494&range=00
  Issue: https://bugs.openjdk.org/browse/JDK-8349515
  Stats: 2699 lines in 273 files changed: 1645 ins; 485 del; 569 mod
  Patch: https://git.openjdk.org/jdk/pull/23494.diff
  Fetch: git fetch https://git.openjdk.org/jdk.git pull/23494/head:pull/23494

PR: https://git.openjdk.org/jdk/pull/23494