LICENSES: Add Linux syscall note exception

Copied from the Linux kernel COPYING file.

Add the required tags for reference and tooling.

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Philippe Ombredanne <pombredanne@nexb.com>
Reviewed-by: Kate Stewart <kstewart@linuxfoundation.org>
Reviewed-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>
Signed-off-by: Jonathan Corbet <corbet@lwn.net>