Let use lists in matrix include and exclude properties

If you have a feature request that is relevant to this repository, the runner, then please include the information below:

Describe the enhancement

• You must use lists in the matrix variables
• But you cant use lists in the include and exclude properties so they come too much annoying too quickly.
• I would suggest let use lists in the include and exclude variables and unroll them as individual values like actual ones

Code Snippet
If applicable, add a code snippet.
This new configuration:

matrix:
  x: [1, 2, 3, 4]
  y: [a, b, c]
  exclude:
    - x: [1, 3]
      y: [a, c]
  include: 
    - x: [2, 4]
      y: [a, d]

would behave like this actual one:

matrix:
  x: [1, 2, 3, 4]
  y: [a, b, c]
  exclude:
    - x: 1
      y: a
    - x: 1
      y: c
    - x: 3
      y: a
    - x: 3
      y: c
  include: 
    - x: 2
      y: a
    - x: 2
      y: d
    - x: 4
      y: a
    - x: 4
      y: d

I hope i dont miss any basic feature that accomplishes that and it would not be too difficult to implement.
Thanks in advance!

Start by locating the runner's matrix expansion and include/exclude handling, then trace how scalar entries are matched and expanded. The change is complete when list-valued include and exclude entries produce the individual combinations shown in the issue without changing existing scalar behavior; add or update the relevant tests you find there.