Makefiles: Count explicitly included targets in progress total

A target that is explicitly included (e.g. has explicitly set
EXCLUDE_FROM_ALL to FALSE) needs to be added in directories that
are above the source directory where the target is defined, so that
it gets counted towards ALL. This affects targets where the **directory**
containing the target is excluded, but the target itself is included;
these are either counted double or not at all in previous CMake versions.

Fixes: #21867
23 jobs for !7446 with issue-21867a in 5 minutes and 9 seconds (queued for 3 seconds)
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