treewide: Add SPDX license identifier - Makefile/Kconfig

Add SPDX license identifiers to all Make/Kconfig files which:

- Have no license information of any form

These files fall under the project license, GPL v2 only. The resulting SPDX
license identifier is:

GPL-2.0-only

Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>

Kconfig: consolidate the "Kernel hacking" menu

Move the source of lib/Kconfig.debug and arch/$(ARCH)/Kconfig.debug to
the top-level Kconfig. For two architectures that means moving their
arch-specific symbols in that menu into a new arch Kconfig.debug file,
and for a few more creating a dummy file so that we can include it
unconditionally.

Also move the actual 'Kernel hacking' menu to lib/Kconfig.debug, where
it belongs.

Signed-off-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Masahiro Yamada <yamada.masahiro@socionext.com>