docs: filesystems: convert sysfs-tagging.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/45a01fa5edd5c6ee8fc0754fc74f7ef65a3e5581.1588021877.git.mchehab+huawei@kernel.org


Signed-off-by: Jonathan Corbet <corbet@lwn.net>