sh: unify linker script

all sh boards use the same cpu linker script so move it to cpu/$(CPU)

that could be overwrite in following order
SOC
BOARD
via the corresponding config.mk

tested on r2dplus

Signed-off-by: Jean-Christophe PLAGNIOL-VILLARD <plagnioj@jcrosoft.com>
Cc: Nobuhiro Iwamatsu <iwamatsu.nobuhiro@renesas.com>
Signed-off-by: Nobuhiro Iwamatsu <iwamatsu@nigauri.org>