ARC: Override toplevel default -O2 with -O3

ARC kernels have historically been built with -O3, despite top level
Makefile defaulting to -O2. This was facilitated by implicitly ordering
of arch makefile include AFTER top level assigned -O2.

An upstream fix to top level a1c48bb ("Makefile: Fix unrecognized
cross-compiler command line options") changed the ordering, making ARC
-O3 defunct.

Fix that by NOT relying on any ordering whatsoever and use the proper
arch override facility now present in kbuild (ARCH_*FLAGS)

Depends-on: ("kbuild: Allow arch Makefiles to override {cpp,ld,c}flags")
Suggested-by: Michal Marek <mmarek@suse.cz>
Cc: Geert Uytterhoeven <geert@linux-m68k.org>
Cc: stable@vger.kernel.org # 3.16+
Signed-off-by: Vineet Gupta <vgupta@synopsys.com>

arch/arc/Makefile

@@ -49,7 +49,8 @@ endif
 
 ifndef CONFIG_CC_OPTIMIZE_FOR_SIZE
 # Generic build system uses -O2, we want -O3
-cflags-y  += -O3
+# Note: No need to add to cflags-y as that happens anyways
+ARCH_CFLAGS += -O3
 endif
 
 # small data is default for elf32 tool-chain. If not usable, disable it