Patterns in .gitignore are interpreted incorrectly / enhance gitignore parsing to properly work recursively

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<project>
  <modelVersion>4.0.0</modelVersion>

  <groupId>nl.basjes.bugreport</groupId>
  <artifactId>dummy</artifactId>
  <version>1.0.0</version>
</project>

*.txt

git init .
git add .
git commit -m"Init"

touch one.txt 
mkdir test
touch test/two.txt

$ git status 
On branch main
nothing to commit, working tree clean

$ mvn org.apache.rat:apache-rat-plugin:0.15:check -X
...
[INFO] Will parse SCM ignores for exclusions...
[INFO] Parsing exclusions from /home/nbasjes/workspace/Prive/BugReports/Rat/.gitignore
[DEBUG] Added *.txt
...
[DEBUG] Implicit exclude: *.txt
...
[DEBUG]  - excluded one.txt
...
[DEBUG]  - included test/two.txt
...
[WARNING] Files with unapproved licenses:
  test/two.txt