Update .gitignore #32392

Build process on WIndows creates the "out" folder by default which is not excluded from changes tracked by git. Also additional directories .vs and .vscode are created with files exclusively relevant to the local development environment: commits should not be dirtied by those.

This PR

• Excludes dirs used by VS family.
• Also exclude "out" build directory (default on WIndows)

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Code Coverage & Benchmarks

For details see: https://corecheck.dev/bitcoin/bitcoin/pulls/32392.

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We generally do not accept IDE-specific entries in the project’s .gitignore. Please adjust your build environment by other means.

See https://docs.github.com/en/get-started/git-basics/ignoring-files#configuring-ignored-files-for-all-repositories-on-your-computer