kbuild: move spl/Makefile to scripts/Makefile.spl
All files under spl/ and tpl/ are generated during the build process
except spl/Makefile.
We can simplify clean-rule and git-ignore by moving spl/Makefile
to somewhere else.
Signed-off-by:
Masahiro Yamada <yamada.m@jp.panasonic.com>
File moved
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