chore: add optional BUILD_TAGS to Makefile

[maharifu]

Background

This allow us to customize the build, for instance to build with muslc instead of glibc.

Testing completed

• [ ] test coverage exists or has been added/updated
• [ ] tested in a private testnet

Breaking changes

• [ ] I have checked my code for breaking changes
• [ ] If there are breaking changes, there is a supporting migration.