ci: add codeowners template

.github/CODEOWNERS

@@ -0,0 +1,3 @@
+# Please include the (team) name of the codeowner(s) below following the syntax guidance in the github documentation for automatic peer reviewer assignment and ease to identify the owner
+# [github documentation](https://docs.github.com/en/repositories/managing-your-repositorys-settings-and-features/customizing-your-repository/about-code-owners)
+*