build: portability fixes ...

- Invoke Python scripts with `python3` if `python` is not available.

  Despite SciresM preferring Python 2, the scripts used in the build all
  worked in Python 3 already, so this is just a Makefile change.

- Export `MAKE` to work around a GNU bug.

  See the comment for details.

- `rmdir --ignore-fail-on-non-empty` -> `rmdir 2>/dev/null`

  macOS `rmdir` doesn't support `--ignore-fail-on-non-empty`.

  This is a slight downgrade in functionality, because now we ignore all
  errors from `rmdir` rather than just 'Directory not empty'.  I could
  have avoided this with a more complicated fix, but the benefit strikes
  me as not worth the complexity.  Let me know if you disagree.

- Append `$(DEVKITPRO)/tools/bin/` to `$PATH` when invoking
  `build_romfs`.

  This avoids the need to add devkitPro directories to `$PATH` when
  building Atmosphere.

  If you already have `build_romfs` in your PATH, then that will still
  take precedence.  (This seemed like the nicer option, though I don't
  have strong opinions.)

add basic tests for os::Event/SystemEvent functionality