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Note that this requires ctags support for wildcards (which the version 5.8 Windows binary I'm using doesn't have), as 'wildignore' likely has those, too.
A different approach / alternative might be the easytags_auto_disabled (buffer-local or global) flag introduced by my pull request #83. I use a BufRead autocmd to set this for backup file buffers, to avoid that those are included in the tags file when I open them with Vim. (A :UpdateTags won't consider those (regardless of 'wildignore', as the file pattern doesn't match the list of recognized ctags languages.), anyway.)
Use wildignore to add --exclude options
Use custom ignore for --excludes which shouldn't be wildignored