It is convenient to have a kernel without header build along with normal one. This allows any debugger to easily understand kernel *.elf images. If normal kernel.debug is used, all symbols are moved by an offset of 0x100 (header size) what makes the gdb/kgdb hard to use.
Unit Tests Skipped
If you're not using kernel.bin then we have a different problem, where this is not the correct fix. If kernel.debug doesn't line up with kernel then that should be fixed, not by adding a new debug kernel.