iommu/ipmmu-vmsa: Convert to SPDX identifiers

This patch updates license to use SPDX-License-Identifier
instead of verbose license text.

Signed-off-by: Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
Reviewed-by: Geert Uytterhoeven <geert+renesas@glider.be>
Reviewed-by: Simon Horman <horms+renesas@verge.net.au>
Signed-off-by: Joerg Roedel <jroedel@suse.de>