Commit efcf8619 (kbuild: use scripts/Makefile.clean)
refactored the cleaning targets and accidentially replaced the actually
generated "ctags" and "etags" files in the file list by "tags" and "TAGS".
"tags" and "TAGS" are not part of the Makefile build targets and
therefore should not be a part of the list for clean targets.

Substitute the actually generated files instead, to fix the clean
targets behavior.

Cc: Masahiro Yamada <yamada.m@jp.panasonic.com>
Signed-off-by: Igor Grinberg <grinberg@compulab.co.il>