This code seems to be not used anymore. Compiled with SPUFS=m as well =y
with no trouble.

Cc: Arnd Bergmann <arnd@arndb.de>
Cc: Jeremny Jerr <jk@ozlabs.org>
Signed-off-by: Sebastian Siewior <sebastian@breakpoint.cc>
--- a/arch/powerpc/platforms/cell/spufs/switch.c
+++ b/arch/powerpc/platforms/cell/spufs/switch.c
@@ -2146,19 +2146,6 @@ int spu_restore(struct spu_state *new, s
 }
 EXPORT_SYMBOL_GPL(spu_restore);
 
-/**
- * spu_harvest - SPU harvest (reset) operation
- * @spu: pointer to SPU iomem structure.
- *
- * Perform SPU harvest (reset) operation.
- */
-void spu_harvest(struct spu *spu)
-{
-	acquire_spu_lock(spu);
-	harvest(NULL, spu);
-	release_spu_lock(spu);
-}
-
 static void init_prob(struct spu_state *csa)
 {
 	csa->spu_chnlcnt_RW[9] = 1;
--- a/arch/powerpc/platforms/cell/spufs/syscalls.c
+++ b/arch/powerpc/platforms/cell/spufs/syscalls.c
@@ -58,24 +58,6 @@ out:
 	return ret;
 }
 
-#ifndef MODULE
-asmlinkage long sys_spu_run(int fd, __u32 __user *unpc, __u32 __user *ustatus)
-{
-	int fput_needed;
-	struct file *filp;
-	long ret;
-
-	ret = -EBADF;
-	filp = fget_light(fd, &fput_needed);
-	if (filp) {
-		ret = do_spu_run(filp, unpc, ustatus);
-		fput_light(filp, fput_needed);
-	}
-
-	return ret;
-}
-#endif
-
 static asmlinkage long do_spu_create(const char __user *pathname, unsigned int flags,
 				mode_t mode, struct file *neighbor)
 {
@@ -99,30 +81,6 @@ static asmlinkage long do_spu_create(con
 	return ret;
 }
 
-#ifndef MODULE
-asmlinkage long sys_spu_create(const char __user *pathname, unsigned int flags,
-				mode_t mode, int neighbor_fd)
-{
-	int fput_needed;
-	struct file *neighbor;
-	long ret;
-
-	if (flags & SPU_CREATE_AFFINITY_SPU) {
-		ret = -EBADF;
-		neighbor = fget_light(neighbor_fd, &fput_needed);
-		if (neighbor) {
-			ret = do_spu_create(pathname, flags, mode, neighbor);
-			fput_light(neighbor, fput_needed);
-		}
-	}
-	else {
-		ret = do_spu_create(pathname, flags, mode, NULL);
-	}
-
-	return ret;
-}
-#endif
-
 struct spufs_calls spufs_calls = {
 	.create_thread = do_spu_create,
 	.spu_run = do_spu_run,

--