kbuild: implement CONFIG_HEADERS_INSTALL for Usermode Linux

userprogs sometimes need access to UAPI headers.
This is currently not possible for Usermode Linux, as UM is only
a pseudo architecture built on top of a regular architecture and does
not have its own UAPI.
Instead use the UAPI headers from the underlying regular architecture.

Signed-off-by: Thomas Weißschuh <thomas.weissschuh@linutronix.de>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>