/usr/src/spl-0.6.5.9/rpm/generic/Makefile.am is in spl-dkms 0.6.5.9-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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EXTRA_DIST = spl.spec.in spl-kmod.spec.in spl-dkms.spec.in