Makefile.build : improved rules about .cm(x)a

 We add a dependency of .cma over .mllib.
 This dependency over the .mllib is somewhat artificial, since
 ocamlc -a won't use this file, hence the $(filter-out ...) below.
 But this ensures that the .cm(x)a is rebuilt when needed,
 (especially when removing a module in the .mllib).

 We also remove all "order-only" dependencies over *.d in rules,
 since the -include mechanism should already ensure that we have
 up-to-date dependencies known by make.

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