[SV 60795] Don't remake phony included makefiles and show errors

[SV 60795] Don't remake phony included makefiles and show errors

Change the handling of included makefiles which are phony targets to
be similar to double-colon rules with no prerequisites: simply don't
build them at all during the remake a makefile phase.

Ensure that any included makefile which is needed but not built
results in an error.

Update the documentation to make this clear.
Add tests to verify this behavior.

* doc/make.texi (Remaking Makefiles): Clarify double-colon exception.
Document that phony targets are handled the same way.
(Phony Targets): Ditto.
* src/main.c (main): Check for phony targets when skipping goals.
Rather than throwing out skipped but failed goals keep them
separately then report them as errors.
* src/read.c (eval): Set the file location on included makefiles even
when there's no error.
* tests/scripts/features/include: Add tests for handling included
makefiles with both phony and double-colon rules to rebuild them.