Makefile (and Kbuild) would include Makefile-linux-26 I doubt XFS will
really still compile on 2.4; so drop that. This moves Makefile-linux-26
into Makefile and drops Kbuild. Also having wrappers as both Kbuild and
Makefile seemed redundant anyways.
The patch is relatively large because it renames a file, but no functional
changes.