'exclude' should be able to override 'include' matches

Note that this behavior was different for files in dirs; see
"if file.is_dir():" block a bit higher in the code.

Related: python-poetry/poetry#1336

poetry/core/masonry/builders/builder.py

@@ -182,9 +182,7 @@ def find_files_to_add(
                     path=file, project_root=self._path, source_root=source_root
                 )
 
-                if self.is_excluded(
-                    file.relative_to(source_root)
-                ) and isinstance(include, PackageInclude):
+                if self.is_excluded(file.relative_to(source_root)):
                     continue
 
                 if file.suffix == ".pyc":