We are having a PRhttps://github.com/apache/incubator-nuttx/pull/5755  that
is intended to update "include/nuttx/wireless/ieee80211/ieee80211.h" header
in NuttX code tree.

the changes are the sync with
https://github.com/torvalds/linux/blob/master/include/linux/ieee80211.h
verison that is available under: "/* SPDX-License-Identifier: GPL-2.0-only
*/".
Basically the changes are a reformatted code from the original Linux header
file.

I have the question if we are allowed to do it from a legal perspective?

Probably not.  Any code that derives from GPL is also GPL. Reformatting does not effect that; the code still derives from GPL.

But there are caveats for Linux header files.  I am not an attorney, so I don't want claim too much knowledge on this.  But use of header files that define operating system interfaces are considered "normal use" the SPDX referenced in the Linux COPYING file.  That is https://spdx.org/licenses/Linux-syscall-note.html :

   /NOTE! This copyright does *not* cover user programs that use kernel
   services by normal system calls - this is merely considered normal
   use of the kernel, and does *not* fall under the heading of "derived
   work". Also note that the GPL below is copyrighted by the Free
   Software Foundation, but the instance of code that it refers to (the
   Linux kernel) is copyrighted by me and others who actually wrote it./

   //

   /Linus Torvalds/

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