According to the following documents:
https://docs.microsoft.com/en-us/visualstudio/msbuild/how-to-exclude-files-from-the-build
https://docs.microsoft.com/en-us/dotnet/core/tools/csproj

The Compile & Content tags did support glob patterns, and "exclude" is an essential complement to "include".
This is very useful for porting existing Unity modules / plugins to Protobuild (for example exclude those files inside the Editor folder while using globs).