can: Add SPDX license identifiers for CAN subsystem

Add missing SPDX identifiers for the CAN network layer and correct the SPDX
license for two of its include files to make sure the BSD-3-Clause applies
for the entire subsystem.

Signed-off-by: Oliver Hartkopp <socketcan@hartkopp.net>
Signed-off-by: Marc Kleine-Budde <mkl@pengutronix.de>

net/can/proc.c

@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: ((GPL-2.0 WITH Linux-syscall-note) OR BSD-3-Clause)
 /*
  * proc.c - procfs support for Protocol family CAN core module
  *