net: fec: ptp: Switch to SPDX identifier

Adopt the SPDX license identifier headers to ease license compliance
management.

Signed-off-by: Fabio Estevam <fabio.estevam@nxp.com>
Acked-by: Fugang Duan <fugang.duan@nxp.com>
Signed-off-by: David S. Miller <davem@davemloft.net>