[SYCL] Assign CODEOWNERS for the "Matrix" implementation (#11072)

Author: aelovikov-intel

.github/CODEOWNERS

@@ -104,7 +104,8 @@ sycl/source/detail/jit_device_binaries.hpp @victor-eds @Naghasan @sommerlukas
 sycl/source/detail/jit_device_binaries.cpp @victor-eds @Naghasan @sommerlukas
 sycl/test-e2e/KernelFusion @victor-eds @Naghasan @sommerlukas
 
-# Matrix tests
+# Matrix
+sycl/include/sycl/ext/oneapi/matrix/ @dkhaldi @YuriPlyakhin @yubingex007-a11y
 sycl/test-e2e/Matrix @dkhaldi @YuriPlyakhin @yubingex007-a11y
 
 # Native CPU