CodingGuidelines: quote assigned value in 'local var=$val'
Dash bug https://bugs.launchpad.net/ubuntu/+source/dash/+bug/139097
lets the shell erroneously perform field splitting on the expansion
of a command substitution during declaration of a local or an extern
variable.
The explanation was stolen from ebee5580 (parallel-checkout: avoid
dash local bug in tests, 2021-06-06).
Signed-off-by: Junio C Hamano <gitster@pobox.com>