Create CODEOWNERS

Added a CODEOWNERS file to experiment how it will work as a replacements for MAINTAINERS.md

Author: SoftlySplinter

CODEOWNERS

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+# CODEOWNERS - Defines maintainers for this CICS sample
+# Docs: https://docs.github.com/en/repositories/managing-your-repositorys-settings-and-features/customizing-your-repository/about-code-owners
+# Last reviewed: 2025-12
+
+# Sample Maintainers
+# Add the GitHub usernames of maintainers for this CICS sample below
+* @SoftlySplinter @adamcoulthard