BUILD: use format tags in VERDATE and SUBVERS files

The first line now contains a git format tag asking git-archive to
place the last commit's commit date and the last commit's abbreviated
ID respectively. The makefile will use these information in preference
when they're available and git is not available.

Now it's only necessary to add the two following lines in
.git/info/attributes to have the files automatically filled by git-archive :

SUBVERS export-subst
VERDATE export-subst
diff --git a/SUBVERS b/SUBVERS
index 8b13789..26d9d35 100644
--- a/SUBVERS
+++ b/SUBVERS
@@ -1 +1,2 @@
+-$Format:%h$