build: remove unused all_includes and use AM_CPPFLAGS

Preprocessor flags are best placed in AM_CPPFLAGS. Remove use of the
unused all_includes variable, which is never set.
diff --git a/src/codec/Makefile.am b/src/codec/Makefile.am
index f4dec62..b4834e5 100644
--- a/src/codec/Makefile.am
+++ b/src/codec/Makefile.am
@@ -2,7 +2,8 @@
 # Please read Chapter 6 "Library interface versions" of the libtool documentation before making any modification
 LIBVERSION=0:0:0
 
-AM_CFLAGS = -Wall $(all_includes) -I$(top_srcdir)/include
+AM_CPPFLAGS = -I$(top_srcdir)/include
+AM_CFLAGS = -Wall
 
 lib_LTLIBRARIES = libosmocodec.la