Add OWNERS in kernel/tests

* Owners are selected from top CL approvals or owners.
  They will be suggested to review/approve future CLs.
* OWNERS files are recognized by the new find-owners plugin, see .md files in
  https://gerrit.googlesource.com/plugins/find-owners/+/master/src/main/resources/Documentation/

Test: build/make/tools/checkowners.py -c -v OWNERS
Change-Id: I733ef54d4d29a563a2574f68dc18122cdc50e308