kbuild: rename SRCTREE to srctree

Prior to Kbuild, $(TOPDIR) or $(SRCTREE) was used for
pointing to the top of source directory.
(No difference between the two.)

In Kbuild style, $(srctree) is used for instead.
This commit renames SRCTREE to srctree and deletes the
defition of SRCTREE.

Note that SRCTREE in scripts/kernel-doc, scripts/docproc.c,
doc/DocBook/Makefile should be keep.

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