distribution helper script: let it be preprocessed/substituted by Autoconf

 * makes sense since it already extracted information from ./configure
   that is usually substituted.
 * it already had to be run from a configured build directory
 * it required the source tree directory, which had to be overwritten
   on the Make command line when using an out-of-source build dir.
   This is no longer necessary.
 * It is still a stand-alone Makefile to keep it isolated from the main
   build system, although it could certainly be translated to Automake.
 * the generated file will now be called distribute.mk to signify
   that it is a Makefile.

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