um: Add SPDX headers for files in arch/um/os-Linux

Convert files to use SPDX header. All files are licensed under the GPLv2.

Signed-off-by: Alex Dewar <alex.dewar@gmx.co.uk>
Signed-off-by: Richard Weinberger <richard@nod.at>

arch/um/os-Linux/drivers/ethertap_user.c

@@ -1,9 +1,9 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Copyright (C) 2001 - 2007 Jeff Dike (jdike@{addtoit,linux.intel}.com)
  * Copyright (C) 2001 Lennert Buytenhek (buytenh@gnu.org) and
  * James Leu (jleu@mindspring.net).
  * Copyright (C) 2001 by various other people who didn't put their name here.
- * Licensed under the GPL.
  */
 
 #include <stdio.h>