NEWS: add release notes for v0.38.0

Problem: There are no release notes for flux-accounting v0.38.0. Add some release notes.
flux-framework · Sep 30, 2024 · ad99c2b · ad99c2b
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+flux-accounting version 0.38.0 - 2024-10-01
+-------------------------------------------
+
+#### Fixes
+
+* JobRecord: remove `username` from `__init__()` of JobRecord object (#489)
+
+#### Features
+
+* plugin: add project validation/annotation (#443)
+
 flux-accounting version 0.37.0 - 2024-09-03
 -------------------------------------------