treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 152

Based on 1 normalized pattern(s):

  this program is free software you can redistribute it and or modify
  it under the terms of the gnu general public license as published by
  the free software foundation either version 2 of the license or at
  your option any later version

extracted by the scancode license scanner the SPDX license identifier

  GPL-2.0-or-later

has been chosen to replace the boilerplate/reference in 3029 file(s).

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Allison Randal <allison@lohutok.net>
Cc: linux-spdx@vger.kernel.org
Link: https://lkml.kernel.org/r/20190527070032.746973796@linutronix.de
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>

arch/ia64/hp/common/sba_iommu.c

@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
 **  IA64 System Bus Adapter (SBA) I/O MMU manager
 **
@@ -8,10 +9,6 @@
 **	Portions (c) 2000 Grant Grundler (from parisc I/O MMU code)
 **	Portions (c) 1999 Dave S. Miller (from sparc64 I/O MMU code)
 **
-**	This program is free software; you can redistribute it and/or modify
-**	it under the terms of the GNU General Public License as published by
-**      the Free Software Foundation; either version 2 of the License, or
-**      (at your option) any later version.
 **
 **
 ** This module initializes the IOC (I/O Controller) found on HP

arch/ia64/include/asm/cputime.h

@@ -1,3 +1,4 @@
+/* SPDX-License-Identifier: GPL-2.0-or-later */
 /*
  * Definitions for measuring cputime on ia64 machines.
  *
@@ -6,11 +7,6 @@
  * Copyright (C) 2007 FUJITSU LIMITED
  * Copyright (C) 2007 Hidetoshi Seto <seto.hidetoshi@jp.fujitsu.com>
  *
- * This program is free software; you can redistribute it and/or
- * modify it under the terms of the GNU General Public License
- * as published by the Free Software Foundation; either version
- * 2 of the License, or (at your option) any later version.
- *
  * If we have CONFIG_VIRT_CPU_ACCOUNTING_NATIVE, we measure cpu time in nsec.
  * Otherwise we measure cpu time in jiffies using the generic definitions.
  */

arch/ia64/include/asm/topology.h

@@ -1,12 +1,8 @@
+/* SPDX-License-Identifier: GPL-2.0-or-later */
 /*
  * Copyright (C) 2002, Erich Focht, NEC
  *
  * All rights reserved.
- *
- * This program is free software; you can redistribute it and/or modify
- * it under the terms of the GNU General Public License as published by
- * the Free Software Foundation; either version 2 of the License, or
- * (at your option) any later version.
  */
 #ifndef _ASM_IA64_TOPOLOGY_H
 #define _ASM_IA64_TOPOLOGY_H