Code Owners file location clarification

The Code Owners documentation states the CODEOWNERS file can be placed in three possible locations.

Choose the location where you want to specify Code Owners:
- In the root directory of the repository
- In the .gitlab/ directory
- In the docs/ directory

We can clarify this text.

• Clarify text around file location Code Owners file location clarification (!109602 - closed)
• Add a note about what would happen if two CODEOWNERS files were added in two locations.

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