Fix DKMS package upgrade and packager

Running 'yum upgrade spl-dkms' package could appear to work properly
and still leave you with no spl modules installed.  This will occur
when only the spl release, and not the version, are incremented.
This may be the case for a fast moving spl-testing repository.

During the upgrade process DKMS will realize that spl-x.y.z is already
installed and remove it.  DKMS then correctly builds the new modules
for spl-x.y.z.  However, as a final step when the old spl-x.y.z-r is
removed the %preun script runs and removes the newly build modules.
To handle this case the %preun script has been updated to only run
when the last version of spl-dkms is removed.

This change also updated ChangeLog section based on the DKMS
reference spec file.

Signed-off-by: Brian Behlendorf <behlendorf1@llnl.gov>