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>

kernfs: add CONFIG_KERNFS

As sysfs was kernfs's only user, kernfs has been piggybacking on
CONFIG_SYSFS; however, kernfs is scheduled to grow a new user very
soon. Introduce a separate config option CONFIG_KERNFS which is to be
selected by kernfs users.

Signed-off-by: Tejun Heo <tj@kernel.org>
Cc: linux-fsdevel@vger.kernel.org
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>