I just came across SPDX (https://spdx.org/ids) as part of a discussion on the same topic for Spoon (governance: add spdx data in license header · Issue #3158 · INRIA/spoon · GitHub). As far as I understand their goal is to have easier way to discover and made assertion over software licenses, and the easiest for doing that is by using a standardized tag to indicate the license of a file in the license header, such as:
// SPDX-License-Identifier: GPL-2.0-or-later
I’m not quite sure about the benefits for us, but I find it interesting to open the discussion about it.
As far as I can see on some example files hosted on kernel.org such as xiang/erofs-utils.git/tree/mkfs/main.c?h=dev, this could allow to replace the license summary header by a simple reference, that would make the source files lighter, a nice benefit imho if legal advisors confirm the validity of this approach.
I just realized one thing on this topic: many vm files seem to not contain any license reference, for example xwiki-platform-flamingo-skin-resources/src/main/resources/flamingo/view.vm?