general: Convert source file copyright comments over to SPDX

This formats all copyright comments according to SPDX formatting guidelines.
Additionally, this resolves the remaining GPLv2 only licensed files by relicensing them to GPLv2.0-or-later.

src/shader_recompiler/frontend/ir/reg.h

@@ -1,6 +1,5 @@
-// Copyright 2021 yuzu Emulator Project
-// Licensed under GPLv2 or any later version
-// Refer to the license.txt file included.
+// SPDX-FileCopyrightText: Copyright 2021 yuzu Emulator Project
+// SPDX-License-Identifier: GPL-2.0-or-later
 
 #pragma once