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SPL part of u-boot is located partly in:
arch/arm/cpu/armv7/am33xx/
Also in
common/spl
The drivers corresponding to each module are located in the drivers/ folder
SPL is part of u-boot code... it is used to generate the first stage of u-boot (MLO). Its sources are located in the above mentioned directories.
Everything else in the u-boot folder is used for generating the u-boot.img
