sage.env.sage_include_directories: Don't use distutils and SAGE_LIB

[mkoeppe]

📚 Description

Fixes #33137

📝 Checklist

• I have made sure that the title is self-explanatory and the description concisely explains the PR.
• I have linked an issue or discussion.
• I have created tests covering the changes.
• I have updated the documentation accordingly.

⌛ Dependencies

[kiwifb]

Cool to be asked to review this. I will do some basic testing here to make sure it all works for me. But I will be very happy to have this in.

[kiwifb]

I checked that it builds properly and the concerned tests pass. I am satisfied with this.

[mkoeppe]

Thank you!

[github-actions]

Documentation preview for this PR is ready! 🎉
Built with commit: 5ece0c8

[codecov-commenter]

Codecov Report

Base: 88.58% // Head: 88.58% // Increases project coverage by +0.00% 🎉

Coverage data is based on head (5ece0c8) compared to base (293dd72).
Patch coverage: 100.00% of modified lines in pull request are covered.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #35118   +/-   ##
========================================
  Coverage    88.58%   88.58%           
========================================
  Files         2140     2140           
  Lines       396961   396963    +2     
========================================
+ Hits        351655   351668   +13     
+ Misses       45306    45295   -11     

Impacted Files	Coverage Δ
src/sage/env.py	88.10% <100.00%> (+0.10%)	⬆️
src/sage/categories/super_modules_with_basis.py	96.29% <0.00%> (-3.71%)	⬇️
src/sage/interfaces/qsieve.py	71.30% <0.00%> (-2.61%)	⬇️
...rc/sage/categories/super_lie_conformal_algebras.py	95.00% <0.00%> (-1.67%)	⬇️
src/sage/combinat/combination.py	93.50% <0.00%> (-1.50%)	⬇️
src/sage/cpython/_py2_random.py	75.20% <0.00%> (-0.83%)	⬇️
src/sage/graphs/generic_graph.py	89.12% <0.00%> (-0.40%)	⬇️
src/sage/modular/arithgroup/arithgroup_perm.py	92.57% <0.00%> (-0.38%)	⬇️
src/sage/combinat/posets/poset_examples.py	88.39% <0.00%> (-0.29%)	⬇️
src/sage/rings/number_field/S_unit_solver.py	83.19% <0.00%> (-0.25%)	⬇️
... and 19 more

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