Create AGENTS.md guidelines file

AGENTS.md

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+# Agent Guidelines for go-toml
+
+This file provides guidelines for AI agents contributing to go-toml. All agents must follow these rules derived from [CONTRIBUTING.md](./CONTRIBUTING.md).
+
+## Project Overview
+
+go-toml is a TOML library for Go. The goal is to provide an easy-to-use and efficient TOML implementation that gets the job done without getting in the way.
+
+## Code Change Rules
+
+### Backward Compatibility
+
+- **No backward-incompatible changes** unless explicitly discussed and approved
+- Avoid breaking people's programs unless absolutely necessary
+
+### Testing Requirements
+
+- **All bug fixes must include regression tests**
+- **All new code must be tested**
+- Run tests before submitting: `go test -race ./...`
+- Test coverage must not decrease. Check with:
+  ```bash
+  go test -covermode=atomic -coverprofile=coverage.out
+  go tool cover -func=coverage.out
+  ```
+- All lines of code touched by changes should be covered by tests
+
+### Performance Requirements
+
+- go-toml aims to stay efficient; avoid performance regressions
+- Run benchmarks to verify: `go test ./... -bench=. -count=10`
+- Compare results using [benchstat](https://pkg.go.dev/golang.org/x/perf/cmd/benchstat)
+
+### Documentation
+
+- New features or feature extensions must include documentation
+- Documentation lives in [README.md](./README.md) and throughout source code
+
+### Code Style
+
+- Follow existing code format and structure
+- Code must pass `go fmt`
+
+### Commit Messages
+
+- Commit messages must explain **why** the change is needed
+- Keep messages clear and informative even if details are in the PR description
+
+## Pull Request Checklist
+
+Before submitting:
+
+1. Tests pass (`go test -race ./...`)
+2. No backward-incompatible changes (unless discussed)
+3. Relevant documentation added/updated
+4. No performance regression (verify with benchmarks)
+5. Title is clear and understandable for changelog