bpo-44351: Restore back parse_makefile in distutils.sysconfig (GH-26637) (GH-26673)

The function uses distutils.text_file.TextFile and therefore
behaves differently than _parse_makefile in sysconfig.
(cherry picked from commit fc98266f)

Co-authored-by: Lumír 'Frenzy' Balhar <lbalhar@redhat.com>