README.rst: start one

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+This is a test suite for the various ``iconv()`` implementations,
+using POSIX 2024 as a baseline for behavior:
+
+* `iconv.h <https://pubs.opengroup.org/onlinepubs/9799919799/basedefs/iconv.h.html>`_
+* `iconv_open <https://pubs.opengroup.org/onlinepubs/9799919799/functions/iconv_open.html>`_
+* `iconv <https://pubs.opengroup.org/onlinepubs/9799919799/functions/iconv.html>`_
+* `iconv_close <https://pubs.opengroup.org/onlinepubs/9799919799/functions/iconv_close.html>`_
+
+Implementations:
+
+* `musl libc <https://musl.libc.org/>`_
+* `GNU libc <https://www.gnu.org/software/libc/>`_
+* `GNU libiconv <https://www.gnu.org/software/libiconv/>`_
+
+