Update build system and packaging

Update build system and packaging

Minimal changes required to integrate the SPL sources in to the
ZFS repository build infrastructure and packaging.

Build system and packaging:
  * Renamed SPL_* autoconf m4 macros to ZFS_*.
  * Removed redundant SPL_* autoconf m4 macros.
  * Updated the RPM spec files to remove SPL package dependency.
  * The zfs package obsoletes the spl package, and the zfs-kmod
    package obsoletes the spl-kmod package.
  * The zfs-kmod-devel* packages were updated to add compatibility
    symlinks under /usr/src/spl-x.y.z until all dependent packages
    can be updated.  They will be removed in a future release.
  * Updated copy-builtin script for in-kernel builds.
  * Updated DKMS package to include the spl.ko.
  * Updated stale AUTHORS file to include all contributors.
  * Updated stale COPYRIGHT and included the SPL as an exception.
  * Renamed README.markdown to README.md
  * Renamed OPENSOLARIS.LICENSE to LICENSE.
  * Renamed DISCLAIMER to NOTICE.

Required code changes:
  * Removed redundant HAVE_SPL macro.
  * Removed _BOOT from nvpairs since it doesn't apply for Linux.
  * Initial header cleanup (removal of empty headers, refactoring).
  * Remove SPL repository clone/build from zimport.sh.
  * Use of DEFINE_RATELIMIT_STATE and DEFINE_SPINLOCK removed due
    to build issues when forcing C99 compilation.
  * Replaced legacy ACCESS_ONCE with READ_ONCE.
  * Include needed headers for `current` and `EXPORT_SYMBOL`.

Reviewed-by: Tony Hutter <hutter2@llnl.gov>
Reviewed-by: Olaf Faaland <faaland1@llnl.gov>
Reviewed-by: Matthew Ahrens <mahrens@delphix.com>
Reviewed-by: Pavel Zakharov <pavel.zakharov@delphix.com>
Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>
TEST_ZIMPORT_SKIP="yes"
Closes #7556