LU-6142 build: add SPD/GPL license to build files

LU-6142 build: add SPD/GPL license to build files

Update the file header to have the SPDX license and
use the standard format.

Convert spaces to tabs.

Test-Parameters: trivial
Signed-off-by: Timothy Day <timday@amazon.com>
Change-Id: Id02218aa5b435bc0de96a39d3daa53a83a51c857
Reviewed-on: https://review.whamcloud.com/c/fs/lustre-release/+/50347
Reviewed-by: James Simmons <jsimmons@infradead.org>
Reviewed-by: Oleg Drokin <green@whamcloud.com>
Reviewed-by: Andreas Dilger <adilger@whamcloud.com>
Reviewed-by: Shaun Tancheff <shaun.tancheff@hpe.com>
Tested-by: jenkins <devops@whamcloud.com>
Tested-by: Maloo <maloo@whamcloud.com>