sh: drivers: convert to SPDX identifiers

Update license to use SPDX-License-Identifier instead of verbose license
text.

As original license mentioned, it is GPL-2.0 in SPDX.
Then, MODULE_LICENSE() should be "GPL v2" instead of "GPL".
See ${LINUX}/include/linux/module.h

	"GPL"		[GNU Public License v2 or later]
	"GPL v2"	[GNU Public License v2]

Link: http://lkml.kernel.org/r/87h8fsct0a.wl-kuninori.morimoto.gx@renesas.com
Signed-off-by: Kuninori Morimoto <kuninori.morimoto.gx@renesas.com>
Reviewed-by: Simon Horman <horms+renesas@verge.net.au>
Cc: Rich Felker <dalias@libc.org>
Cc: Yoshinori Sato <ysato@users.sourceforge.jp>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>
diff --git a/arch/sh/drivers/heartbeat.c b/arch/sh/drivers/heartbeat.c
index e8af2ff..cf2fccc 100644
--- a/arch/sh/drivers/heartbeat.c
+++ b/arch/sh/drivers/heartbeat.c
@@ -1,3 +1,4 @@
+// SPDX-License-Identifier: GPL-2.0
 /*
  * Generic heartbeat driver for regular LED banks
  *
@@ -13,10 +14,6 @@
  * traditionally used for strobing the load average. This use case is
  * handled by this driver, rather than giving each LED bit position its
  * own struct device.
- *
- * This file is subject to the terms and conditions of the GNU General Public
- * License.  See the file "COPYING" in the main directory of this archive
- * for more details.
  */
 #include <linux/init.h>
 #include <linux/platform_device.h>