docs: filesystems: convert files.txt to ReST

- Add a SPDX header;
- Adjust document title;
- Some whitespace fixes and new line breaks;
- Mark literal blocks as such;
- Add it to filesystems/index.rst.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>
Link: https://lore.kernel.org/r/e31b0f6a7ee466a233dc7f9c73f53f07ebb07f0b.1588021877.git.mchehab+huawei@kernel.org
Signed-off-by: Jonathan Corbet <corbet@lwn.net>