[BUG] `options.packages.find.exclude` not taking effect when `include_package_data = True`

setuptools version

62.1.0

Python version

Python 3.10.4 (main, Mar 30 2022, 23:50:39) [GCC 10.2.1 20210110]

OS

Tested in Alpine Linux 3.14, Debian bullseye and Ubuntu 20.04.4 LTS

Additional environment information

Python 3.10.4 (main, Mar 30 2022, 23:50:39) [GCC 10.2.1 20210110]

Package    Version
---------- -------
build      0.7.0
packaging  21.3
pep517     0.12.0
pip        22.0.4
pyparsing  3.0.8
setuptools 62.1.0
tomli      2.0.1
wheel      0.37.1

Description

For some reason, when include_package_data = True, subpackages excluded via options.packages.find.exclude are still added to the wheel.

Expected behavior

When listed via options.packages.find.exclude a subpackage should not be added to the wheel.

How to Reproduce

> docker run --rm -it python:3.10-bullseye /bin/bash

mkdir /tmp/mypkg
cd /tmp/mypkg
mkdir -p mypkg/tests
touch mypkg/__init__.py
touch mypkg/resource.txt
touch mypkg/tests/test_mypkg.py
touch mypkg/tests/test_file.txt

cat <<EOS > pyproject.toml
[build-system]
requires = ['setuptools']
build-backend = 'setuptools.build_meta'
EOS

cat <<EOS > setup.cfg
[metadata]
name = mypkg
version = 42

[options]
include_package_data = True
packages = find:

[options.packages.find]
exclude = *.tests*
EOS

cat <<EOS > MANIFEST.in
global-include *.py *.txt
global-exclude *.py[cod]
prune dist
prune build
EOS

python -m pip install -U pip build setuptools wheel
python -VV
python -m pip list

rm -rf dist build mypkg.egg-info
python -m build --no-isolation
# `--no-isolation` is used to guarantee we have control over the
# versions of the build dependencies
unzip -l dist/*.whl

Output

  Length      Date    Time    Name
---------  ---------- -----   ----
        0  2022-04-11 17:49   mypkg/__init__.py
        0  2022-04-11 17:49   mypkg/resource.txt
        0  2022-04-11 17:49   mypkg/tests/__init__.py
        0  2022-04-11 17:49   mypkg/tests/test_file.txt
        0  2022-04-11 17:49   mypkg/tests/test_mypkg.py
      108  2022-04-11 17:49   mypkg-42.dist-info/METADATA
       92  2022-04-11 17:49   mypkg-42.dist-info/WHEEL
        6  2022-04-11 17:49   mypkg-42.dist-info/top_level.txt
      654  2022-04-11 17:49   mypkg-42.dist-info/RECORD
---------                     -------
      860                     9 files

The expected output should not include:

- mypkg/tests/__init__.py
- mypkg/tests/test_file.txt
- mypkg/tests/test_mypkg.py

[Related: https://github.com/pypa/setuptools/issues/3340]

Reproduce the wheel contents using the shown pyproject.toml, setup.cfg, and MANIFEST.in configuration, starting with python -m build --no-isolation. Trace how options.packages.find.exclude and include_package_data = True interact during the build. Done means the generated wheel omits mypkg/tests/__init__.py, test_file.txt, and test_mypkg.py while retaining the intended package files.