docs: RCU: Convert rculist_nulls.txt to ReST

- Add a SPDX header;
- Adjust document title;
- Some whitespace fixes and new line breaks;
- Mark literal blocks as such;
- Add it to RCU/index.rst.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>
Signed-off-by: Paul E. McKenney <paulmck@kernel.org>

net/core/sock.c

@@ -1973,7 +1973,7 @@ struct sock *sk_clone_lock(const struct sock *sk, const gfp_t priority)
 
 		/*
 		 * Before updating sk_refcnt, we must commit prior changes to memory
-		 * (Documentation/RCU/rculist_nulls.txt for details)
+		 * (Documentation/RCU/rculist_nulls.rst for details)
 		 */
 		smp_wmb();
 		refcount_set(&newsk->sk_refcnt, 2);
@@ -3035,7 +3035,7 @@ void sock_init_data(struct socket *sock, struct sock *sk)
 	sk_rx_queue_clear(sk);
 	/*
 	 * Before updating sk_refcnt, we must commit prior changes to memory
-	 * (Documentation/RCU/rculist_nulls.txt for details)
+	 * (Documentation/RCU/rculist_nulls.rst for details)
 	 */
 	smp_wmb();
 	refcount_set(&sk->sk_refcnt, 1);