Move owners.txt to the root of the repository

[adityapatwardhan]

PR Summary

The owners.txt file should be at the root of the repository.

PR Context

From eng.ms

File Location
You can have multiple owners.txt files in your repository. Code Owner info will be applied to each files contained in the folder where the owners.txt belongs, as well as all the files in the subfolders recursively. If you do not want Code Owner from ancestor folders to be applied, you can add ~~ as a single line in your owners.txt file, see examples at end.

PR Checklist

• [ ] PR has a meaningful title
  • Use the present tense and imperative mood when describing your changes
• [ ] Summarized changes
• [ ] Make sure all .h, .cpp, .cs, .ps1 and .psm1 files have the correct copyright header
• [ ] This PR is ready to merge and is not Work in Progress.
  • If the PR is work in progress, please add the prefix WIP: or [ WIP ] to the beginning of the title (the WIP bot will keep its status check at Pending while the prefix is present) and remove the prefix when the PR is ready.
• Breaking changes
  • [ ] None
  • OR
  • [ ] [Documentation needed]()
    • [ ] Issue filed:
• User-facing changes
  • [ ] Not Applicable
  • OR
  • [ ] [Documentation needed]()
    • [ ] Issue filed:
• Testing - New and feature
  • [ ] N/A or can only be tested interactively
  • OR
  • [ ] Make sure you've added a new test if existing tests do not effectively test the code changed
• Tooling
  • [ ] I have considered the user experience from a tooling perspective and don't believe tooling will be impacted.
  • OR
  • [ ] I have considered the user experience from a tooling perspective and enumerated concerns in the summary.