Literally using a .gitignore would be kinda funny. At the moment we just ignore anything starting with a '.'. I'm thinking longer term we'll want to do something like look for a 'Music' directory, a 'Podcasts' directory, etc, and handling ingestion of files in those directories differently.
I may be in the minority, but I’ve been an avid Rockbox user on the iPod 5g’s for 15 years now. I like the option of being able to search directories and to also have an index. Rockbox has a .databaseignore feature to allow folders to be ignored when indexing. I do this with podcasts and audiobooks or comedy/spoken word content. I tag all of my music using MusicBrainz and really enjoy cataloguing all of the content by album and audio format. It’s become a hobby at this point. I also really love using rsync to sync my folders to a device and just have an easy way to copy new files over. The idea of having a device that can take 500+ Gb of files without breaking a sweat and have Bluetooth and wifi is really compelling for me. It’s the Framework laptop all over again!
