Add `@include` support in the build tool

See related discussion dd8e99a2c9e610123ba3ecc578b29d12c51594ce.

@ahocevar purpose that « VersionedOGC should not require OGCExceptionReport », for me the right thing to do is to set it as an include.

Let me know what you prefer :-)

Ad the open question is does we want to generalize to use the `@include` or does we want to use it only to breaks the circular dependencies ?