treewide: Replace GPLv2 boilerplate/reference with SPDX - rule 52

Based on 1 normalized pattern(s):

  this file is released under gnu general public licence version 2 or
  at your option any later version see the file copying for more
  details

extracted by the scancode license scanner the SPDX license identifier

  GPL-2.0-or-later

has been chosen to replace the boilerplate/reference in 1 file(s).
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>
Reviewed-by: Kate Stewart <kstewart@linuxfoundation.org>
Reviewed-by: Richard Fontana <rfontana@redhat.com>
Reviewed-by: Allison Randal <allison@lohutok.net>
Cc: linux-spdx@vger.kernel.org
Link: https://lkml.kernel.org/r/20190520071857.941092988@linutronix.deSigned-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>

ipc/msgutil.c

+// SPDX-License-Identifier: GPL-2.0-or-later
 /*
  * linux/ipc/msgutil.c
  * Copyright (C) 1999, 2004 Manfred Spraul
- *
- * This file is released under GNU General Public Licence version 2 or
- * (at your option) any later version.
- *
- * See the file COPYING for more details.
  */
 
 #include <linux/spinlock.h>