GenerateExportHeader: Fix FILE_SET example BASE_DIRS
In commit 12ec3270c4 (GenerateExportHeader: Extend documentation,
2025-05-06, v4.1.0-rc1~214^2) we added a `BASE_DIRS` example value using
a generator expression that cannot be correctly consumed after export.
Update the example to use `CMAKE_CURRENT_BINARY_DIR`, which is where
`generate_export_header` places the header anyway. Also drop the
explicit `target_include_directories`, as it is not needed when
using a file set for the header.
Closes: #27620