Update SPDX/copyright notices

Signed-off-by: Joey Armstrong <jarmstrong@linuxfoundation.org>
Change-Id: I728ffda93c61457cdbed429ce10de32c5b49764b
diff --git a/makefiles/virtualenv/todo.mk b/makefiles/virtualenv/todo.mk
new file mode 100644
index 0000000..9cf6f32
--- /dev/null
+++ b/makefiles/virtualenv/todo.mk
@@ -0,0 +1,40 @@
+# -*- makefile -*-
+## -----------------------------------------------------------------------
+# Copyright 2017-2024 Open Networking Foundation Contributors
+#
+# Licensed under the Apache License, Version 2.0 (the "License");
+# you may not use this file except in compliance with the License.
+# You may obtain a copy of the License at
+#
+# http://www.apache.org/licenses/LICENSE-2.0
+#
+# Unless required by applicable law or agreed to in writing, software
+# distributed under the License is distributed on an "AS IS" BASIS,
+# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+# See the License for the specific language governing permissions and
+# limitations under the License.
+# -----------------------------------------------------------------------
+# SPDX-FileCopyrightText: 2017-2024 Open Networking Foundation Contributors
+# SPDX-License-Identifier: Apache-2.0
+# -----------------------------------------------------------------------
+
+## -----------------------------------------------------------------------
+## Intent: Display a list of future enhancements
+## -----------------------------------------------------------------------
+virtualenv-todo ::
+
+	$(call banner-enter,$@)
+
+	@printf '\n[TODO]\n'
+	@printf '  * Refactor include.mk into a simple primary include file for the directory.\n'
+	@printf '  * Extract venv patch logic into a separate makefile.\n'
+	@printf '  * docs.voltha.org: document makefile, targets & behavior.\n'
+	@printf '\n'
+
+	$(call banner-leave,$@)
+
+todo :: virtualenv-todo
+
+$(if $(DEBUG),$(warning LEAVE))
+
+# [EOF]