Heres relevant technotes for you

• What files will NetBackup automatically exclude during backup?
http://seer.entsupport.symantec.com/docs/289560.htm

• DOCUMENTATION: A method for centrally managing exclude and include list for UNIX and Linux clients under NetBackup 6.5.3.
http://seer.entsupport.symantec.com/docs/316533.htm

• How to include/exclude files in a range, using wildcards
http://seer.entsupport.symantec.com/docs/242917.htm

• DOCUMENTATION: Clarification of the use of wildcards in a policy's file list.
http://seer.entsupport.symantec.com/docs/275578.htm

Also you can use the bpbkar daemon's logs to capture what might be included and excluded but will be long.

The bpbkar log will tell you everything about what is included in the backup and excluded.
Here is another helpful technote for your query.

• Usage specifics of the bpbkar_path_tr touch file to enable enhanced debug logging of the bpbkar process
http://seer.entsupport.symantec.com/docs/267292.htm

Also check out the bpcoverage command on the master server this is handy too.
Shows filesystems on the netbackup client specified and what policy or multiple policies are covering them for backup.
However, does not take into account your include/exclude lists.

/usr/openv/netbackup/bin/admincmd/bpcoverage

Unfortunately I have no access to the netbackup master.  I am the systems administrator for the client only.  So I did not see much useful information in the docs you pointed me to.

Thanks - Milton

The exclude_list and include_list are both client side files. (you do not need to have access to the master for these)

These files will have one path or regular expression per line.

These files can be policy and schedule specific, depending on how you name them. The files will also only have effect during scheduled or manual backups, not user backups.

1 - Schedule specific:
exclude_list.mypolicy.mysched
include_list.mypolicy.mysched

2 - Policy Specific:
exclude_list.mypolicy
include_list.mypolicy

3 - Generic name:
exclude_list
include_list

The client will look for these in that order (ie: most specific to generic) and will use the first it finds.

The include_list can only include a path that has been excluded. It's best to think of it in the way the windows gui shows it: "Exceptions to the Exclude List"

Ex: 
exclude_list
/usr/tmp

include_list 
/usr/tmp/rpt/*.rpt

NetBackup will not process a path in the include_list unless it has been listed as part of the policy selections list to begin with.

I hope this helps to clarify things.