build: Fix out-of-tree with --disable-dependency-tracking configure flag
After bootstrapping build, if we want to do an out-of-tree build (ie: in the
OOT-build dir) we have a build failure because build system relies on
the OOT-build/src directory exists
```sh
./bootstrap
mkdir OOT-build
cd OOT-build
../configure --disable-dependency-tracking --<flag1> --<flag2> ...
make
$ LANG=C make
cat ../src/helper/startup.tcl ../src/jtag/startup.tcl ../src/target/startup.tcl ../src/server/startup.tcl ../src/flash/startup.tcl | ../src/helper/bin2char.sh > src/startup_tcl.inc || { rm -f src/startup_tcl.inc; false; }
/bin/bash: line 1: src/startup_tcl.inc: No such file or directory
make: *** [Makefile:6603: src/startup_tcl.inc] Error 1
```
These kind of errors are fixed indicating relevant directory creation in
Makefile.am before actually relying on it.