chore: comment and fine tune `.gitignore` settings :hammer:

.gitignore

@@ -1,19 +1,28 @@
+# Misc
 .DS_Store
+
+# Dependencies
 node_modules/
+
 *.zip
 *.tgz
 license.config.json
 license-header.txt
+
+# Build Outputs
 dist/
 
-# VS Code
+# VS Code IDE
 .vscode/**/*
 !.vscode/extensions.json
 !.vscode/launch.json
 !.vscode/settings.json
 !.vscode/tasks.json
 
+# Local env files
 .env
+!.env.example
+
 # this is for jetbrain IDEs
 .idea/
 /puter