make: consistently use double quotes in error messages

Previously, some error messages used single quotes, very few used
backticks or parentheses, most already used double quotes.

While here, reword a few error messages to be clearer or more consistent
with related error messages.

make: use '"filename" line 123' for locations instead of 'filename:123'

The format 'filename:123' is commonly used for identifying a location in
a file. Text editors recognize it and allow quick navigation through it.
The previous format was specific to make and would have required custom
support in editors.

The new format was already used in stack traces, except for the first
line. Now all lines use the same format.

make: on error, print the targets to be made

This helps to understand situations with several nested sub-makes in
varying directories.

make: add more context information to error messages

In case of a parse error or evaluation error, print the variable value
in addition to the variable name, to see the effects of previous
expression modifiers.

In nested make calls, print the current directory at the bottom of a
stack trace, as that information is otherwise hard to get in a parallel
build spanning multiple directories.

branches: 1.3.2;
make: add more details to error message about invalid lines

tests/make: add a few more tests

make(1): add tests for the various .include directives