fix: #22879 override default variables in Makefile when your env is local Mac

[daengdaengLee]

Fixes #22879

Hello everyone, especially Mac users.

Here’s an update:
The default values for CGO_FLAG and STATIC_BUILD are now set dynamically, depending on whether your local environment is macOS.
This means you no longer need to set them manually for local builds or tests.
The system will automatically detect if you're on a Mac and apply the appropriate defaults.

Thanks!

Checklist:

• [b,c] Either (a) I've created an enhancement proposal and discussed it with the community, (b) this is a bug fix, or (c) this does not need to be in the release notes.
• [o] The title of the PR states what changed and the related issues number (used for the release note).
• The title of the PR conforms to the Toolchain Guide
• [o] I've included "Closes [ISSUE #]" or "Fixes [ISSUE #]" in the description to automatically close the associated issue.
• I've updated both the CLI and UI to expose my feature, or I plan to submit a second PR with them.
• Does this PR require documentation updates?
• I've updated documentation as required by this PR.
• [o] I have signed off all my commits as required by DCO
• I have written unit and/or e2e tests for my change. PRs without these are unlikely to be merged.
• My build is green (troubleshooting builds).
• My new feature complies with the feature status guidelines.
• [o] I have added a brief description of why this PR is necessary and/or what this PR solves.
• Optional. My organization is added to USERS.md.
• Optional. For bug fixes, I've indicated what older releases this fix should be cherry-picked into (this may or may not happen depending on risk/complexity).

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[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 59.99%. Comparing base (18ce5c2) to head (ce1e1b5).
⚠️ Report is 435 commits behind head on master.

Additional details and impacted files

@@           Coverage Diff           @@
##           master   #23182   +/-   ##
=======================================
  Coverage   59.98%   59.99%           
=======================================
  Files         343      343           
  Lines       57890    57890           
=======================================
+ Hits        34727    34729    +2     
+ Misses      20381    20379    -2     
  Partials     2782     2782           

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[nitishfy]

LGTM!