diff -drupN a/scripts/mod/Makefile b/scripts/mod/Makefile
--- a/scripts/mod/Makefile	2018-08-06 17:23:04.000000000 +0300
+++ b/scripts/mod/Makefile	2022-06-12 05:28:14.000000000 +0300
@@ -1,4 +1,5 @@
 OBJECT_FILES_NON_STANDARD := y
+CFLAGS_empty.o += $(DISABLE_LTO)
 
 hostprogs-y	:= modpost mk_elfconfig
 always		:= $(hostprogs-y) empty.o
@@ -7,32 +8,8 @@ modpost-objs	:= modpost.o file2alias.o s
 
 devicetable-offsets-file := devicetable-offsets.h
 
-define sed-y
-	"/^->/{s:->#\(.*\):/* \1 */:; \
-	s:^->\([^ ]*\) [\$$#]*\([-0-9]*\) \(.*\):#define \1 \2 /* \3 */:; \
-	s:^->\([^ ]*\) [\$$#]*\([^ ]*\) \(.*\):#define \1 \2 /* \3 */:; \
-	s:->::; p;}"
-endef
-
-quiet_cmd_offsets = GEN     $@
-define cmd_offsets
-	(set -e; \
-	 echo "#ifndef __DEVICETABLE_OFFSETS_H__"; \
-	 echo "#define __DEVICETABLE_OFFSETS_H__"; \
-	 echo "/*"; \
-	 echo " * DO NOT MODIFY."; \
-	 echo " *"; \
-	 echo " * This file was generated by Kbuild"; \
-	 echo " *"; \
-	 echo " */"; \
-	 echo ""; \
-	 sed -ne $(sed-y) $<; \
-	 echo ""; \
-	 echo "#endif" ) > $@
-endef
-
-$(obj)/$(devicetable-offsets-file): $(obj)/devicetable-offsets.s
-	$(call if_changed,offsets)
+$(obj)/$(devicetable-offsets-file): $(obj)/devicetable-offsets.s FORCE
+	$(call filechk,offsets,__DEVICETABLE_OFFSETS_H__)
 
 targets += $(devicetable-offsets-file) devicetable-offsets.s