I’ve never come across the
.github repository before, so I have no clue what it’s used for (you mentioned it being used for organizations, but I don’t have much experience on that either).
I’ve used CODEOWNERS settings at the repository level, and it’s intended to protect files and folders from changes coming from non authorized users — i.e. deciding which GH users have the right to change certain files. It’s useful to prevent meddling with sensitive files, e.g. files that could compromise security, or legal matter that is not supposed to be changed at will.
If I’ve understood correctly, you’re trying to set files ownership at an organization level — i.e. specify file patterns that should work across all repos of that organization. I didn’t know you could do that, but if you can it would be quite useful. I would expect the rules to be same applying to single repositories (except having a “global” scope):