docs: filesystems: convert spufs/spu_create.txt to ReST

This file is at groff output format. Manually convert it to
ReST format, trying to preserve a similar output after parsed.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>
Link: https://lore.kernel.org/r/4d42e97d5560a79bd5dd443c592be04f9ae9a757.1588021877.git.mchehab+huawei@kernel.org
Signed-off-by: Jonathan Corbet <corbet@lwn.net>

Documentation/filesystems/spufs/index.rst

@@ -0,0 +1,11 @@
+.. SPDX-License-Identifier: GPL-2.0
+
+==============
+SPU Filesystem
+==============
+
+
+.. toctree::
+   :maxdepth: 1
+
+   spu_create