The "Linux kernel licensing rules" require that each file has a SPDX
license identifier as first line (and sometimes as second line).

The FSFE REUSE practices [1] would also require the same tags but have no
restrictions on the placement in the source file. Using the "Linux kernel
licensing rules" is therefore also fulfilling the FSFE REUSE practices
requirements at the same time.

[1] https://reuse.software/practices/Signed-off-by: Sven Eckelmann <sven@narfation.org>
Signed-off-by: Simon Wunderlich <sw@simonwunderlich.de>