Etckeeper checks for possible hardlinks in the file /etc/etckeeper/pre-commit.d/20warn-problem-files
but it doesn't seem to exclude the files that match the ".gitignore" directives.
Tested:
# cat .gitignore | grep -i py
*.pyc
*.pyo
15:12 root@someserver:/etc/fail2ban/action.d
# ls -l smtp.pyc
-rw-r--r-- 2 root root 5921 Jul 13 2017 smtp.pyc
It would be better, for monitoring reasons, to exclude all those files that fall in the .gitignore pattern, as they won't be tracked anyway.