media: ir-spi: add SPDX identifier

Replace the original license statement with the SPDX identifier.

Update also the copyright owner adding myself as co-owner of the
copyright.

Signed-off-by: Andi Shyti <andi.shyti@samsung.com>
Signed-off-by: Sean Young <sean@mess.org>
Signed-off-by: Mauro Carvalho Chehab <mchehab@s-opensource.com>