Add default code reviewers.

Since they are commented out, their approval is not required,
but they could be the default or find right reviewers.

Bug: 33166666
Test: build/make/tools/checkowners.py -c -v OWNERS
Change-Id: Ic35da4cd5ecaff615731c25a3bf99df5a43ef35b
diff --git a/OWNERS b/OWNERS
new file mode 100644
index 0000000..360e8c7
--- /dev/null
+++ b/OWNERS
@@ -0,0 +1,9 @@
+# Recommended reviewers for general changes.
+# takaoka@google.com
+# yukawa@google.com
+#
+# Recommended reviewers for non-trivial build rule changes.
+# dwillemsen@google.com
+#
+# Recommended reviewers for testing library dependencies.
+# paulduffin@google.com