I have started a wiki page to track the updating of the source headers. [1]I'll put a number of lists up there containing the files from the SGAs and sorted versions of the combined list. I'll be starting with some easy sets to get the process going and, hopefully, not break the build.
Everyone is welcome to follow along at home - should be a ton of fun.
0 down 67834 to go Andrew 1 - https://cwiki.apache.org/confluence/display/OOOUSERS/Header+Project