runtime(exports): include simple filetype plugin

closes: #16625

Signed-off-by: Matt Perry <matt@mattperry.com>
Signed-off-by: Christian Brabandt <cb@256bit.org>
diff --git a/runtime/ftplugin/exports.vim b/runtime/ftplugin/exports.vim
new file mode 100644
index 0000000..92688a4
--- /dev/null
+++ b/runtime/ftplugin/exports.vim
@@ -0,0 +1,14 @@
+" Vim filetype plugin
+" Language:     exports(5) configuration file
+" Maintainer:	Matt Perry <matt@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<'