arm926ejs: convert makefiles to Kbuild style

arm926ejs: convert makefiles to Kbuild style

Note1:
In arch/arm/cpu/arm926ejs/spear/Makefile
START := start.o
was changed
extra-$(CONFIG_SPL_BUILD) := start.o
because spear/start.o is only used for SPL.

Note2:
START := start.o
was missing from arch/arm/cpu/arm926ejs/mxs/Makefile.
This commit simply adds
extra-$(CONFIG_SPL_BUILD) := start.o

Signed-off-by: Masahiro Yamada <yamada.m@jp.panasonic.com>