kheaders: make it possible to override TAR

Commit 86cdd2fdc4e3 ("kheaders: make headers archive reproducible")
introduced a number of options specific to GNU tar to the `tar`
invocation in `gen_kheaders.sh` script. This causes the script to fail
to work on systems where `tar` is not GNU tar. This can occur e.g.
on recent Gentoo Linux installations that support using bsdtar from
libarchive instead.

Add a `TAR` make variable to make it possible to override the tar
executable used, e.g. by specifying:

  make TAR=gtar

Link: https://bugs.gentoo.org/884061
Reported-by: Sam James <sam@gentoo.org>
Tested-by: Sam James <sam@gentoo.org>
Co-developed-by: Masahiro Yamada <masahiroy@kernel.org>
Signed-off-by: Michał Górny <mgorny@gentoo.org>
Signed-off-by: Sam James <sam@gentoo.org>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>