add new system file

hc

2024-02-20 102a0743326a03cd1a1202ceda21e175b7d3575c

 kernel/arch/xtensa/platforms/xtfpga/Makefile
..
..
@@ -1,3 +1,4 @@
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+# SPDX-License-Identifier: GPL-2.0-only
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 # Makefile for the Tensilica xtavnet Emulation Board
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 #
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 # Note! Dependencies are done automagically by 'make dep', which also