RELNOTES: Document recent file handle layout changes

Reviewed by:	olce, rmacklem, imp, emaste
Differential Revision:	https://reviews.freebsd.org/D48093

(cherry picked from commit e0b7a9b6be)

This commit has been adapted for stable/13 (references of the relevant
commits and the date have been changed) and the commits that actually
have been MFCed so far (mentions of tarfs and tmpfs have been removed).

RELNOTES

@@ -10,6 +10,11 @@ newline.  Entries should be separated by a newline.
 
 Changes to this file should not be MFCed.
 
+cd597b4bb194, ee931cf4a49c, acdc59f0924a:
+	The layout of NFS file handles for the cd9660 and ext2fs file systems
+	has changed.  An NFS server that exports any of these file systems will
+	need its clients to unmount and remount the exports.
+
 35b193572545:
 	grep(1) no longer follows symbolic links by default for
 	recursive searches.  This matches the documented behavior in

UPDATING

@@ -12,6 +12,11 @@ Items affecting the ports and packages system can be found in
 /usr/ports/UPDATING.  Please read that file before updating system packages
 and/or ports.
 
+20250117:
+	The layout of NFS file handles for the tarfs, cd9660, and ext2fs
+	file systems has changed.  An NFS server that exports any of these file
+	systems will need its clients to unmount and remount the exports.
+
 20240419:
 	Clang, llvm, lld, lldb, compiler-rt, libc++, libunwind and openmp have
 	been upgraded to 18.1.6. It is important that you run `make delete-old`