Upgrade makefile-common to v0.12.0

BREAKING CHANGES:

• BINARIES_PATH move from $(CURDIR)/bin to $(CURDIR)/.bin
  Please:
  • lock repository with make git-crypt/repo/lock
  • unlock repository with make git-crypt/repo/symmetric/unlock
  • update your .gitignore file from ignore bin/ dir to .bin/

Changes:

• upgrade makefile-common to v0.12.0

Chore:

• refact code to use new bash utils and targets
• fix upgrade in README