tools build: Use $(shell ) instead of `` to get embedded libperl's ccopts

Just like its done for ldopts and for both in tools/perf/Makefile.config.

Using `` to initialize PERL_EMBED_CCOPTS somehow precludes using:

  $(filter-out SOMETHING_TO_FILTER,$(PERL_EMBED_CCOPTS))

And we need to do it to allow for building with versions of clang where
some gcc options selected by distros are not available.

Tested-by: Sedat Dilek <[email protected]> # Debian/Selfmade LLVM-14 (x86-64)
Cc: Adrian Hunter <[email protected]>
Cc: Fangrui Song <[email protected]>
Cc: Florian Fainelli <[email protected]>
Cc: Ian Rogers <[email protected]>
Cc: Jiri Olsa <[email protected]>
Cc: John Keeping <[email protected]>
Cc: Leo Yan <[email protected]>
Cc: Michael Petlan <[email protected]>
Cc: Namhyung Kim <[email protected]>
Cc: Nathan Chancellor <[email protected]>
Cc: Nick Desaulniers <[email protected]>
Link: http://lore.kernel.org/lkml/[email protected]
Signed-off-by: Arnaldo Carvalho de Melo <[email protected]>

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