[enh] CI - add shell script formatter

Implement rules and functions to format shell scripts:

    $ make format.shell

or alternatively to format all source code:

    $ make format

The formatter `shfmt` reads the rules from the editorconfig[1]

  If any EditorConfig files are found, they will be used to apply formatting
  options.  If any parser or printer flags are given to the tool, no
  EditorConfig files will be used.

[1] https://github.com/patrickvane/shfmt?tab=readme-ov-file#description

Signed-off-by: Markus Heiser <markus.heiser@darmarit.de>

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