pgsql: Refactor backend makefiles to remove lots of duplicate code

Log Message:
-----------
Refactor backend makefiles to remove lots of duplicate code

Modified Files:
--------------
pgsql/src/backend/access:
Makefile (r1.13 -> r1.14)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/Makefile?r1=1.13&r2=1.14)
pgsql/src/backend/access/common:
Makefile (r1.23 -> r1.24)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/common/Makefile?r1=1.23&r2=1.24)
pgsql/src/backend/access/gin:
Makefile (r1.2 -> r1.3)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/gin/Makefile?r1=1.2&r2=1.3)
pgsql/src/backend/access/gist:
Makefile (r1.17 -> r1.18)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/gist/Makefile?r1=1.17&r2=1.18)
pgsql/src/backend/access/hash:
Makefile (r1.13 -> r1.14)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/hash/Makefile?r1=1.13&r2=1.14)
pgsql/src/backend/access/heap:
Makefile (r1.17 -> r1.18)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/heap/Makefile?r1=1.17&r2=1.18)
pgsql/src/backend/access/index:
Makefile (r1.13 -> r1.14)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/index/Makefile?r1=1.13&r2=1.14)
pgsql/src/backend/access/nbtree:
Makefile (r1.15 -> r1.16)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/nbtree/Makefile?r1=1.15&r2=1.16)
pgsql/src/backend/access/transam:
Makefile (r1.21 -> r1.22)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/access/transam/Makefile?r1=1.21&r2=1.22)
pgsql/src/backend/bootstrap:
Makefile (r1.35 -> r1.36)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/bootstrap/Makefile?r1=1.35&r2=1.36)
pgsql/src/backend/catalog:
Makefile (r1.65 -> r1.66)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/catalog/Makefile?r1=1.65&r2=1.66)
pgsql/src/backend/commands:
Makefile (r1.37 -> r1.38)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/commands/Makefile?r1=1.37&r2=1.38)
pgsql/src/backend/executor:
Makefile (r1.26 -> r1.27)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/executor/Makefile?r1=1.26&r2=1.27)
pgsql/src/backend/lib:
Makefile (r1.20 -> r1.21)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/lib/Makefile?r1=1.20&r2=1.21)
pgsql/src/backend/libpq:
Makefile (r1.38 -> r1.39)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/libpq/Makefile?r1=1.38&r2=1.39)
pgsql/src/backend/main:
Makefile (r1.11 -> r1.12)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/main/Makefile?r1=1.11&r2=1.12)
pgsql/src/backend/nodes:
Makefile (r1.19 -> r1.20)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/nodes/Makefile?r1=1.19&r2=1.20)
pgsql/src/backend/optimizer:
Makefile (r1.13 -> r1.14)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/Makefile?r1=1.13&r2=1.14)
pgsql/src/backend/optimizer/geqo:
Makefile (r1.19 -> r1.20)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/geqo/Makefile?r1=1.19&r2=1.20)
pgsql/src/backend/optimizer/path:
Makefile (r1.18 -> r1.19)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/path/Makefile?r1=1.18&r2=1.19)
pgsql/src/backend/optimizer/plan:
Makefile (r1.14 -> r1.15)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/plan/Makefile?r1=1.14&r2=1.15)
pgsql/src/backend/optimizer/prep:
Makefile (r1.16 -> r1.17)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/prep/Makefile?r1=1.16&r2=1.17)
pgsql/src/backend/optimizer/util:
Makefile (r1.17 -> r1.18)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/optimizer/util/Makefile?r1=1.17&r2=1.18)
pgsql/src/backend/parser:
Makefile (r1.45 -> r1.46)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/parser/Makefile?r1=1.45&r2=1.46)
pgsql/src/backend/port:
Makefile (r1.24 -> r1.25)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/port/Makefile?r1=1.24&r2=1.25)
pgsql/src/backend/postmaster:
Makefile (r1.23 -> r1.24)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/postmaster/Makefile?r1=1.23&r2=1.24)
pgsql/src/backend/regex:
Makefile (r1.21 -> r1.22)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/regex/Makefile?r1=1.21&r2=1.22)
pgsql/src/backend/rewrite:
Makefile (r1.16 -> r1.17)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/rewrite/Makefile?r1=1.16&r2=1.17)
pgsql/src/backend/storage:
Makefile (r1.13 -> r1.14)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/Makefile?r1=1.13&r2=1.14)
pgsql/src/backend/storage/buffer:
Makefile (r1.18 -> r1.19)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/buffer/Makefile?r1=1.18&r2=1.19)
pgsql/src/backend/storage/file:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/file/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/storage/freespace:
Makefile (r1.3 -> r1.4)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/freespace/Makefile?r1=1.3&r2=1.4)
pgsql/src/backend/storage/ipc:
Makefile (r1.20 -> r1.21)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/ipc/Makefile?r1=1.20&r2=1.21)
pgsql/src/backend/storage/large_object:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/large_object/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/storage/lmgr:
Makefile (r1.22 -> r1.23)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/lmgr/Makefile?r1=1.22&r2=1.23)
pgsql/src/backend/storage/page:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/page/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/storage/smgr:
Makefile (r1.16 -> r1.17)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/storage/smgr/Makefile?r1=1.16&r2=1.17)
pgsql/src/backend/tcop:
Makefile (r1.28 -> r1.29)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/tcop/Makefile?r1=1.28&r2=1.29)
pgsql/src/backend/tsearch:
Makefile (r1.5 -> r1.6)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/tsearch/Makefile?r1=1.5&r2=1.6)
pgsql/src/backend/utils:
Makefile (r1.25 -> r1.26)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/Makefile?r1=1.25&r2=1.26)
pgsql/src/backend/utils/adt:
Makefile (r1.68 -> r1.69)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/adt/Makefile?r1=1.68&r2=1.69)
pgsql/src/backend/utils/cache:
Makefile (r1.22 -> r1.23)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/cache/Makefile?r1=1.22&r2=1.23)
pgsql/src/backend/utils/error:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/error/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/utils/fmgr:
Makefile (r1.17 -> r1.18)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/fmgr/Makefile?r1=1.17&r2=1.18)
pgsql/src/backend/utils/hash:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/hash/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/utils/init:
Makefile (r1.21 -> r1.22)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/init/Makefile?r1=1.21&r2=1.22)
pgsql/src/backend/utils/mb:
Makefile (r1.23 -> r1.24)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/mb/Makefile?r1=1.23&r2=1.24)
pgsql/src/backend/utils/misc:
Makefile (r1.27 -> r1.28)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/misc/Makefile?r1=1.27&r2=1.28)
pgsql/src/backend/utils/mmgr:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/mmgr/Makefile?r1=1.12&r2=1.13)
pgsql/src/backend/utils/resowner:
Makefile (r1.2 -> r1.3)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/resowner/Makefile?r1=1.2&r2=1.3)
pgsql/src/backend/utils/sort:
Makefile (r1.14 -> r1.15)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/sort/Makefile?r1=1.14&r2=1.15)
pgsql/src/backend/utils/time:
Makefile (r1.12 -> r1.13)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/utils/time/Makefile?r1=1.12&r2=1.13)

Added Files:
-----------
pgsql/src/backend:
common.mk (r1.1)
(http://developer.postgresql.org/cvsweb.cgi/pgsql/src/backend/common.mk?rev=1.1&content-type=text/x-cvsweb-markup)