Allow CONFIG_SHELL to override build-time shell in mkheaders

mkheaders.in uses substitutions of @SHELL@ to run fixinc.sh and
mkinstalldirs.  Problem is, SHELL comes from CONFIG_SHELL for the
build system, and it needs not match whatever is available at an
unrelated host system after installation, when mkheaders is supposed
to be run.

I considered ditching the hardcoding altogether, but decided to retain
it, but allowing CONFIG_SHELL and SHELL to override it, if any of them
can successfully run mkinstalldirs, and if those and the substituted
@SHELL@ fail, fallback to /bin/sh and to plain execution of the
script, which appears to enable at least one shell on a system that
doesn't typicall have a shell to recognize a script by #!/bin/sh and
reinvoke itself to run it.

If all of these fail, we fail, but only after telling the user to
retry after setting CONFIG_SHELL, that fixincl itself also uses.


for  fixincludes/ChangeLog

	* mkheaders.in: Don't require build-time shell on host.