chore(make): Split and enhancements

- split Makefile in several sub files
- use a separated container for tests
-

oci/builder/Containerfile

@@ -0,0 +1,8 @@
+ARG GOVERSION=1.24
+FROM docker.io/golang:${GOVERSION}
+# install helm
+RUN set -xe; \
+  apt-get update && apt-get install -y curl; \
+  curl https://raw.githubusercontent.com/helm/helm/main/scripts/get-helm-3 | bash
+
+