style: Enable checking for SIM115 adding exclusions for existing issues

[echoix]

Extracted the exclusion list from #4291 into a separate PR, plus adding the man/ exclusions to the list.

This way, we can start checking that no new code doesn't close resources, like files.

[echoix]

I have 3 PRs stacked upon this one in my fork, ready to rebase to remove an exclusion from the list:

• t.rast.univar: Use pathlib Path.read_text to open test outputs echoix/grass#229
• style: Fix SIM115 in grass.gunittest echoix/grass#231
• grass.temporal.abstract_space_time_dataset: Use Path.read_text() to load sql template files echoix/grass#232