This means we descend into the subdirectory when building
vmlinux / modules, depending on CONFIG_XXX. When we are building
vmlinux we also need to link whatever has been built in the
subdirectory, so we add it to $(obj-y) at the appropriate place
(link order is important).
Now, the extension below allows to rewrite the second case into
obj-$(CONFIG_E100) += e100/
which looks much nicer ;-) Existing behavior is not changed, and the
only prerequisite to using the extension above is that the O_TARGET in
the subdir is named "built-in.o".