Github codeowner is replaced with a runbot version of codeowners for
multiple reason:

- github codeowners is difficult to maintain, the precedence rule will
sometimes remove teams from some file because of a more specific rule
added by another team.

- github codeowner does not support version specific rules, especially
the "all except master" rule. For this use case teams needs to adapt
the new codeowner when freezing a new version.

- github will trigger codeowner on failed rebase, and add almost all
teams as reviewer. Runbot has specific commit and file limit to avoid
this problem.

- runbot codeowner is centralised and does not need to be managed cross
repo/version

- runbot codeowner works for enterprise

Any mofification on codeowner should be requested to runbot team.

closes odoo/odoo#74115

X-original-commit: 36b3758c156453b12a1f0cd5732b5585725ff143
Signed-off-by: Xavier Dollé (xdo) <xdo@odoo.com>