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

module/zfs/dmu_tx.c

@@ -37,7 +37,6 @@
 #include <sys/sa.h>
 #include <sys/sa_impl.h>
 #include <sys/zfs_context.h>
-#include <sys/varargs.h>
 #include <sys/trace_dmu.h>
 
 typedef void (*dmu_tx_hold_func_t)(dmu_tx_t *tx, struct dnode *dn,
@@ -1372,7 +1371,7 @@ dmu_tx_fini(void)
 	}
 }
 
-#if defined(_KERNEL) && defined(HAVE_SPL)
+#if defined(_KERNEL)
 EXPORT_SYMBOL(dmu_tx_create);
 EXPORT_SYMBOL(dmu_tx_hold_write);
 EXPORT_SYMBOL(dmu_tx_hold_write_by_dnode);