doc: add release note for bitcoin#27432 (utxo-to-sqlite tool)

Author: theStack

doc/release-notes-27432.md

@@ -0,0 +1,7 @@
+Tools and Utilities
+-------------------
+
+- A new tool [`utxo_to_sqlite.py`](/contrib/utxo-tools/utxo_to_sqlite.py)
+  converts a compact-serialized UTXO snapshot (as created with the
+  `dumptxoutset` RPC) to a SQLite3 database. Refer to the script's `--help`
+  output for more details. (#27432)