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

diff --cc attr.c
Simple merge

diff --cc config.c
Simple merge

diff --cc dir.c
Simple merge