dirstate: extract logic to compute the list of ignorefiles
We are going to reuse this logic to improve debugignore in the next patches
of the series.
.. Common link and substitution definitions.
.. |hg(1)| replace:: **hg**\ (1)
.. _hg(1): hg.1.html
.. |hgrc(5)| replace:: **hgrc**\ (5)
.. _hgrc(5): hgrc.5.html
.. |hgignore(5)| replace:: **hgignore**\ (5)
.. _hgignore(5): hgignore.5.html