include files: convert "include" subdirectory to UTF-8

Convert the "include" subdirectory to UTF-8.

Signed-off-by: John Anthony Kazos Jr. <jakj@j-a-k-j.com>
Signed-off-by: Adrian Bunk <bunk@stusta.de>
diff --git a/include/net/irda/irlap.h b/include/net/irda/irlap.h
index e77eb88..f0248fb 100644
--- a/include/net/irda/irlap.h
+++ b/include/net/irda/irlap.h
@@ -18,7 +18,7 @@
  *     published by the Free Software Foundation; either version 2 of 
  *     the License, or (at your option) any later version.
  *
- *     Neither Dag Brattli nor University of Tromsø admit liability nor
+ *     Neither Dag Brattli nor University of Tromsø admit liability nor
  *     provide warranty for any of this software. This material is 
  *     provided "AS-IS" and at no charge.
  *