Changes

Makefile: move codespell options to .codespellrc

This way,
 - Makefile is less cluttered;
 - one can run codespell from the command line.

Fixes: fd7e97fcf ("lint: exclude tags file from codespell")
Signed-off-by: Kir Kolyshkin <kolyshkin@gmail.com>
 (commit: d4585a0)