The motivation is to make these include paths available to kmod builds;
currently they are not.
Many source files assume this. For example, in tegra124_clk_pll.c:
#include <dt-bindings/clock/tegra124-car.h>
This omits the lengthy path prefix 'contrib/device-tree/include'.
The secondary aim is to consolidate where these paths are defined for the
kernel, as they are currently spread across arch-specific Makefiles.