Teach the codepaths that read .gitignore and .gitattributes files
that these files encoded in UTF-8 may have UTF-8 BOM marker at the
beginning; this makes it in line with what we do for configuration
files already.

* cn/bom-in-gitignore:
  attr: skip UTF8 BOM at the beginning of the input file
  config: use utf8_bom[] from utf.[ch] in git_parse_source()
  utf8-bom: introduce skip_utf8_bom() helper
  add_excludes_from_file: clarify the bom skipping logic
  dir: allow a BOM at the beginning of exclude files