fix(build): do not use != assignment in Makefiles (#5464)
GNU Make 3.81 that ships with MacOSX does not understand '!= ...' assignment
so we use ':= $(shell ...)' instead which have the same behavior here.
Additionally, I have changed the use of 'type' to 'command -v'
because assigning the result of 'type' to variable named 'EMMAKE'
does not make much sense. I also reused this variable.
For more detailed information read the linked issue.
Fixes: https://github.com/raysan5/raylib/issues/5460