ci: add default CODEOWNERS file

[lotyp]

🔍 Changes Made

I've added a default CODEOWNERS file!

This file helps clarify who is responsible for reviewing changes to different parts of our codebase.

I've included comments within the file to guide you on which teams or individuals are designated for specific sections.

For a deeper understanding of how CODEOWNERS works, you can check out the GitHub documentation here.

Please view this initial version as a draft; I'm open to suggestions on how we can improve it to better suit our needs. Let's discuss and refine it together!

🎟️ Related Tickets & Documents

• Part of: #183

📝 Additional Context

FYI:

Tool mszostok/codeowners-validator can be used to test and validate CODEOWNERS against organization or repository:

[codecov[bot]]

Codecov Report

All modified and coverable lines are covered by tests :white_check_mark:

Project coverage is 95.32%. Comparing base (0506fb1) to head (7798ab6). Report is 21 commits behind head on 2.x.

Additional details and impacted files

```diff @@ Coverage Diff @@ ## 2.x #199 +/- ## ========================================= Coverage 95.32% 95.32% Complexity 1856 1856 ========================================= Files 130 130 Lines 5136 5136 ========================================= Hits 4896 4896 Misses 240 240 ```

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