10080 smatch Makefile changes for usr/src/cmd

*** 21,30 ****
--- 21,31 ----
  #
  #
  # Copyright (c) 1989,1996 by Sun Microsystems, Inc.
  # All rights reserved.
  #
+ # Copyright (c) 2018, Joyent, Inc.
  
  FSTYPE=         ufs
  LIBPROG=        edquota
  ATTMK=          $(LIBPROG)
  
*** 35,41 ****
--- 36,45 ----
  
  CPPFLAGS +=     -D_LARGEFILE64_SOURCE
  CERRWARN +=     -_gcc=-Wno-parentheses
  lint:           lint_PROG
  
+ # not linted
+ SMATCH=off
+ 
  $(ROOTUSRSBIN)/$(LIBPROG):
                  -$(RM) $@; $(SYMLINK) $(LINKVALUE) $@