10080 smatch Makefile changes for usr/src/cmd

*** 19,30 ****
  # CDDL HEADER END
  #
  # Copyright 2009 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
! # cmd/last/Makefile
! #
  
  PROG= last
  UTMPS= wtmpx
  ROOTADM= $(ROOT)/var/adm
  ROOTUTMPS= $(UTMPS:%=$(ROOTADM)/%)
--- 19,29 ----
  # CDDL HEADER END
  #
  # Copyright 2009 Sun Microsystems, Inc.  All rights reserved.
  # Use is subject to license terms.
  #
! # Copyright (c) 2018, Joyent, Inc.
  
  PROG= last
  UTMPS= wtmpx
  ROOTADM= $(ROOT)/var/adm
  ROOTUTMPS= $(UTMPS:%=$(ROOTADM)/%)
*** 31,40 ****
--- 30,42 ----
  SYMSETC= $(UTMPS:%=symlinks_%)
  ETCTOVARADM= ../var/adm
  
  include ../Makefile.cmd
  
+ # not linted
+ SMATCH=off
+ 
  $(ROOTUTMPS):= FILEMODE= 644
  
  $(ROOTADM)/%: %
          $(INS.file)