SHMUP: Restructure Makefile

まず Makefile とリンクされた pull request #57 を読み、その変数、パス、in-tree または out-of-tree のビルド手順を、この issue のチェックリストと比較してください。Makefile がよりシンプルになり、要求された変数構文を使用し、チュートリアルプロジェクトが引き続き正常にビルドできれば完了です。

Continuing the discussion in https://github.com/gbdev/gb-asm-tutorial/pull/57:

@ISSOtm said:

Regarding the Makefile, I have a few primary suggestions right now. Most of them revolve around making the Makefile drastically simpler, following the theme of introducing new concepts incrementally.

• Remove the SRCDIR variable. The point of variables like OBJDIR is to allow building out-of-tree in a flexible location; however, it makes imo no sense to allow pointing the Makefile at a different source tree, since it's inherently part of it.
• Use ${} for variables instead of $(). This helps differentiate them from function calls (which only accept the latter syntax); this is especially useful when both kinds are nested.
• Remove all of the *DIR and RGB* variables. For a "directed" project like this, it should be fine to hardcode all paths; this will notably remove one layer of indirection, and allow the reader to familiarise themselves with what that layer of indirection will "resolve" to. (There may be a case for keeping all of the RGB* variables, in case someone doesn't have RGBDS in their path, or under different names? Idk.)
• Build in-tree. Building out-of-tree is better for a lot of reasons, but adds significant complexity (creating output directories, doing more path substitution instead of just extension rewriting, etc.). Again, since this is a "controlled environment", it should be fine to do things slightly dirty if it helps introducing concepts gradually; additionally, I believe experiencing the downsides of in-tree builds should help justify the extra complexity of out-of-tree builds when they're introduced later.