runtime(exports): include simple filetype plugin

Commit: 
https://github.com/vim/vim/commit/d7deeffe11f4db3cce19236ddb80831652a87e83
Author: Matt Perry <m...@mattperry.com>
Date:   Thu Feb 13 20:45:13 2025 +0100

    runtime(exports): include simple filetype plugin
    
    closes: https://github.com/vim/vim/issues/16625
    
    Signed-off-by: Matt Perry <m...@mattperry.com>
    Signed-off-by: Christian Brabandt <c...@256bit.org>

diff --git a/.github/MAINTAINERS b/.github/MAINTAINERS
index 9c576fbd1..9372e3310 100644
--- a/.github/MAINTAINERS
+++ b/.github/MAINTAINERS
@@ -160,6 +160,7 @@ runtime/ftplugin/elixir.vim         @mhanberg
 runtime/ftplugin/erlang.vim            @hcs42
 runtime/ftplugin/eruby.vim             @tpope @dkearns
 runtime/ftplugin/expect.vim            @dkearns
+runtime/ftplugin/exports.vim           @mperry2
 runtime/ftplugin/fennel.vim            @gpanders
 runtime/ftplugin/fetchmail.vim         @dkearns
 runtime/ftplugin/forth.vim             @jkotlinski
diff --git a/runtime/ftplugin/exports.vim b/runtime/ftplugin/exports.vim
new file mode 100644
index 000000000..92688a439
--- /dev/null
+++ b/runtime/ftplugin/exports.vim
@@ -0,0 +1,14 @@
+" Vim filetype plugin
+" Language:     exports(5) configuration file
+" Maintainer:  Matt Perry <m...@mattperry.com>
+" Last Change: 2025 Feb 13
+
+if exists('b:did_ftplugin')
+  finish
+endif
+let b:did_ftplugin = 1
+
+setlocal comments=:# commentstring=#\ %s
+setlocal formatoptions-=t formatoptions+=croql
+
+let b:undo_ftplugin = 'setl com< cms< fo<'

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