Cache - excluding files or folders with ! not working

Describe the bug

Excluding a file or folder does not work as expected with caching. For example,

~/cache
!~/cache/subfolder

is matching:

../../../cache

I think this is because caching uses implicitDescendants: false. Since we're not traversing any descendants, the negation pattern does not match anything.

One option is to just set implicitDescendants: true, but this may add inefficiencies as we will need to enumerate all the files and generate a large "includes file" for tar. We essentially need it to scan the descendants but stop whenever the entire folder is included. For example, the following files:

~/cache/foo.txt
~/cache/bar.txt
~/cache/src/main.c
~/cache/src/lib/baz.dll
~/cache/bin/main.exe

with the glob patterns of ~/cache and !~/cache/bin should produce the list:

~/cache/foo.txt
~/cache/bar.txt
~/cache/src

To Reproduce

See https://github.com/dhadka/cache-test-exclusion

Expected behavior

Negated files / folders are excluded from the cache.

Start in packages/cache/src/internal/cacheUtils.ts, especially the implicitDescendants setting referenced in the issue, and reproduce the behavior with the linked cache-test-exclusion repository. Trace how the glob patterns /cache and !/cache/bin are converted into the tar includes list. Done means negated files and folders are excluded without unnecessarily enumerating every descendant.