Higher priority for application includes over SDK includes

[fbeutin-ledger]

Description

Higher priority for application includes over SDK includes
Consistent over C standard

Changes include

• Bugfix (non-breaking change that solves an issue)
• New feature (non-breaking change that adds functionality)
• Breaking change (change that is not backwards-compatible and/or changes current functionality)
• Tests
• Documentation
• Other (for changes that might not fit in any category)

Auto cherry-pick in API_LEVEL

If requested to port the commits from this PR on a dedicated API_LEVEL branch,
select the targeted one(s), or add new references if not listed:

[X] TARGET_API_LEVEL: API_LEVEL_24
[X] TARGET_API_LEVEL: API_LEVEL_25

This will only create the PR with cherry-picks, ready to be reviewed and merged.

Remember:

• The merge will ALWAYS be a manual operation.
• It is possible the cherry-picks don't apply correctly, mainly if previous commits have been forgotten.
• In case of failure, there is no other solution than redo the operation manually...

[codecov-commenter]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 62.41%. Comparing base (783a2f4) to head (4263b14).

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #1310   +/-   ##
=======================================
  Coverage   62.41%   62.41%           
=======================================
  Files          14       14           
  Lines        1868     1868           
=======================================
  Hits         1166     1166           
  Misses        702      702           

Flag	Coverage Δ
unittests	62.41% <ø> (ø)

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[Copilot]

Pull Request Overview

This PR refactors the INCLUDES_PATH variable construction in the Makefile to improve readability and explicitly prioritize application headers over SDK headers. The main change splits a single complex line into two separate assignments with multi-line formatting.

• Splits the INCLUDES_PATH construction into two parts: SDK includes followed by application includes
• Adds multi-line formatting for better readability
• Explicitly ensures application includes have highest priority by prepending them in a separate assignment

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