Dependency not consider dvcignore

[karajan1001]

fixes #5256

1. add a new test
2. get rid of dvcignore in dependency

• ❗ I have followed the Contributing to DVC checklist.

• 📖 If this PR requires documentation updates, I have created a separate PR (or issue, at least) in dvc.org and linked it here.

Thank you for the contribution - we'll try to review it as soon as possible. 🙏

[karajan1001]

@efiop
As you had said

For the record: the original issue is not fixed. Having dvcignore built into LocalFileSystem is no longer suitable, esp with fsspec migration. I would consider using it explicitly to check if something is ignored, kinda like git add does, instead of having an implicit behaviour.

This PR is a temporary solution, too many use_dvcignores.

[efiop]

@karajan1001 Thanks for clarifying! I was actually about to suggest looking into decoupling dvcignore from filesystems and using it explicitly. Could you please look into that? These days with fsspec aproaching it is even more clear that that needs to be done anyway.

[karajan1001]

Waiting for #5812

[karajan1001]

#5265 would be solved automatically after #5812, close this PR.