checkpatch.pl: add SPDX license tag check

Add SPDX license tag check based on the rules defined in
Documentation/process/license-rules.rst.  To summarize, SPDX license
tags should be on the 1st line (or 2nd line in scripts) using the
appropriate comment style for the file type.

Link: http://lkml.kernel.org/r/20180202154026.15298-1-robh@kernel.org
Signed-off-by: Rob Herring <robh@kernel.org>
Signed-off-by: Joe Perches <joe@perches.com>
Acked-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>
Acked-by: Philippe Ombredanne <pombredanne@nexb.com>
Cc: Andy Whitcroft <apw@canonical.com>
Cc: Joe Perches <joe@perches.com>
Cc: Thomas Gleixner <tglx@linutronix.de>
Cc: Igor Stoppa <igor.stoppa@huawei.com>
Cc: Jonathan Corbet <corbet@lwn.net>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>