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.
This is good hygiene, and also happens to be required to build Dolphin
using Clang modules.
(Under this setup, each header file becomes a module, and each #include
is automatically translated to a module import. Recursive includes
still leak through (by default), but modules are compiled independently,
and can't depend on defines or types having previously been set up. The
main reason to retrofit it onto Dolphin is compilation performance - no
more textual includes whatsoever, rather than putting a few blessed
common headers into a PCH. Unfortunately, I found multiple Clang bugs
while trying to build Dolphin this way, so it's not ready yet, but I can
start with this prerequisite.)
Old code dumped the efb, which was no-longer relevant since the
backend gained xfb support.
New code dumps the colour texture which is about to be rendered to
the screen so correctly reflects the bypassXFB option.
