Remove residual blank line at start of Makefile

This is a residual of the $FreeBSD$ removal.

MFC After: 3 days (though I'll just run the command on the branches)
Sponsored by: Netflix

Remove $FreeBSD$: one-line sh pattern

Remove /^\s*#[#!]?\s*\$FreeBSD\$.*$\n/

mac_ipacl: new MAC policy module to limit jail/vnet IP configuration

The mac_ipacl policy module enables fine-grained control over IP address
configuration within VNET jails from the base system.
It

mac_ipacl: new MAC policy module to limit jail/vnet IP configuration

The mac_ipacl policy module enables fine-grained control over IP address
configuration within VNET jails from the base system.
It allows the root user to define rules governing IP addresses for
jails and their interfaces using the sysctl interface.

Requested by: multiple
Sponsored by: Google, Inc. (GSoC 2019)
MFC after: 2 months
Reviewed by: bz, dch (both earlier versions)
Differential Revision: https://reviews.freebsd.org/D20967

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