[DOC] move reference doc in subfolder

doc/reference/observer.md

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+# 🦉 Observer 🦉
+
+Owl needs to be able to react to state changes. For example, whenever the state
+of a component is changed, Owl needs to rerender it. To help with that, there is
+an Observer class. Its job is to observe the state of an object (or array), and
+to react to any change. The observer is implemented with the native `Proxy`
+object. Note that this means that it will not work on older browsers.
+
+Note that the `Observer` is used by the `useState` and `useContext` hooks. This
+is the way most Owl applications will create observers. For the majority of
+use cases, there is no need to directly instantiate an observer.
+
+## Example
+
+For example, this code will display `update` in the console:
+
+```javascript
+const observer = new owl.Observer();
+observer.notifyCB = () => console.log("update");
+const obj = observer.observe({ a: { b: 1 } });
+
+obj.a.b = 2;
+```
+
+This example shows that an observer can observe nested properties.
+
+## Reference
+
+**observe** An observer can observe multiple values with the `observe` method.
+This method takes an object or an array as its argument and will return a proxy
+(which is mapped to the initial object/array). With this proxy, the observer
+can detect whenever any internal value is changed.
+
+**Registering a callback** Whenever an observer sees a state change, it will
+call its `notifyCB` method. No additional information is given to the callback.
+
+**deepRevNumber** Each observed value has an internal revision number, which
+is incremented every time the value is observed. Sometimes, it can be useful
+to obtain that number:
+
+```js
+const observer = new owl.Observer();
+const obj = observer.observe({ a: { b: 1 } });
+
+observer.deepRevNumber(obj.a); // 1
+obj.a.b = 2;
+
+observer.deepRevNumber(obj.a); // 2
+```
+
+The `deepRevNumber` can also return 0, which indicates that the value is not
+observed.