ChangeLog rotation and copyright year update

[Alan Modra]

I've committed the usual beginning of year changes for binutils, but
the changelog rotation is a little different in that I haven't
re-created all of the files we used in 2015.  This will mean we'll use
a single ChangeLog in each directory below the top level,
eg. ld/ChangeLog will contain changes for ld/ and ld/testsuite/.
I obviously think that makes sense, but if other developers want to go
back to the old scheme it's not too hard to create the sub-dir files
again.

Collapsing the include/ changelogs (with the exception of
include/gdb) might be a little controversial.  I believe one of the
reasons for the sub-dir changelogs was that originally the top
include/ dir contained files shared between gcc and binutils, so
mirroring the top ChangeLog along with the files was feasible.
Nowadays we have a number of files in the top include dir that only
exist in gcc and others that only exist in binutils, so we're going to
have differences in include/ChangeLog anyway.

(What I'd really like is no ChangeLog files, instead generating them
automatically from git commit logs for a release, but that is probably
a bit too radical.)

-- 
Alan Modra
Australia Development Lab, IBM