Merge branch 'cn/bom-in-gitignore'

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

t/t7061-wtstatus-ignore.sh

@@ -20,6 +20,15 @@ test_expect_success 'status untracked directory with --ignored' '
 	test_cmp expected actual
 '
 
+test_expect_success 'same with gitignore starting with BOM' '
+	printf "\357\273\277ignored\n" >.gitignore &&
+	mkdir -p untracked &&
+	: >untracked/ignored &&
+	: >untracked/uncommitted &&
+	git status --porcelain --ignored >actual &&
+	test_cmp expected actual
+'
+
 cat >expected <<\EOF
 ?? .gitignore
 ?? actual