Makefile: Move -Wno-unused-but-set-variable out of GCC only block

Currently, -Wunused-but-set-variable is only supported by GCC so it is
disabled unconditionally in a GCC only block (it is enabled with W=1).
clang currently has its implementation for this warning in review so
preemptively move this statement out of the GCC only block and wrap it
with cc-disable-warning so that both compilers function the same.

Cc: stable@vger.kernel.org
Link: https://reviews.llvm.org/D100581
Signed-off-by: Nathan Chancellor <nathan@kernel.org>
Reviewed-by: Nick Desaulniers <ndesaulniers@google.com>
Tested-by: Nick Desaulniers <ndesaulniers@google.com>
Signed-off-by: Masahiro Yamada <masahiroy@kernel.org>