dir: allow a BOM at the beginning of exclude files

dir: allow a BOM at the beginning of exclude files

Some text editors like Notepad or LibreOffice write an UTF-8 BOM in
order to indicate that the file is Unicode text rather than whatever the
current locale would indicate.

If someone uses such an editor to edit a gitignore file, we are left
with those three bytes at the beginning of the file. If we do not skip
them, we will attempt to match a filename with the BOM as prefix, which
won't match the files the user is expecting.

Signed-off-by: Carlos Martín Nieto <cmn@elego.de>
Signed-off-by: Junio C Hamano <gitster@pobox.com>