SPDX standardizes how source code conveys its copyright and licensing
information. See https://spdx.github.io/spdx-spec/1-rationale/ . SPDX
tags are adopted in many large projects, including things like the Linux
kernel.
It's not common code that could be reused for, say, Citra;
it's absolutely specific to Wii emulation and only used by the Dolphin
core, so let's move it there.
Another reason for doing this is to avoid having Common depend on Core.
Pierre Bourdon