scsi: libsas: switch sas_ata.[ch] to SPDX tags

Use the the GPLv2+ SPDX tag instead of verbose boilerplate text.

Signed-off-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Hannes Reinecke <hare@suse.com>
Signed-off-by: Martin K. Petersen <martin.petersen@oracle.com>