chore: update ignore files and add issue creation script

- Add *.cover and coverage_*.out patterns to gitignore
- Add recursive database patterns (backend/data/**/*.db)
- Ignore project implementation documentation files
- Add cookies.txt and create_issues.sh to gitignore
- Update dockerignore with same patterns for smaller images
- Add *.cover and *.out to codecov ignore
- Add scripts/create_bulk_acl_issues.sh for automated issue creation

.codecov.yml

@@ -31,6 +31,10 @@ ignore:
   - "backend/cmd/api/*"
   - "backend/data/*"
   - "backend/coverage/*"
+  - "backend/*.cover"
+  - "backend/*.out"
   - "backend/internal/services/docker_service.go"
   - "backend/internal/api/handlers/docker_handler.go"
+  - "codeql-db/*"
+  - "*.sarif"
   - "*.md"