10080 smatch Makefile changes for usr/src/cmd

*** 21,30 ****
--- 21,31 ----
  #
  # Copyright 2015 Gary Mills
  # Copyright 2009 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
+ # Copyright (c) 2018, Joyent, Inc.
  
  PROG=           acctcms acctcom acctcon acctcon1 acctcon2 \
                  acctdisk acctdusg acctmerg accton acctprc acctprc1 \
                  acctprc2 acctwtmp closewtmp fwtmp \
                  wtmpfix utmp2wtmp
*** 90,99 ****
--- 91,103 ----
  CERRWARN +=     -_gcc=-Wno-implicit-function-declaration
  CERRWARN +=     -_gcc=-Wno-parentheses
  CERRWARN +=     -_gcc=-Wno-unused-variable
  CERRWARN +=     -_gcc=-Wno-address
  
+ # not linted
+ SMATCH=off
+ 
  .KEEP_STATE:
  
  .PARALLEL: $(ALL)
  
  all: $(SUBDIRS) .WAIT $(ALL)