`poetry build` gets slower the more files are in the project directory

Poetry
Version: 1.4.0
Python:  3.10.4

Virtualenv
Python:         3.10.4
Implementation: CPython
Path:           /home/codespace/.cache/pypoetry/virtualenvs/example-p6HmNsBj-py3.10
Executable:     /home/codespace/.cache/pypoetry/virtualenvs/example-p6HmNsBj-py3.10/bin/python
Valid:          True

System
Platform:   linux
OS:         posix
Python:     3.10.4
Path:       /usr/local/python/3.10.4
Executable: /usr/local/python/3.10.4/bin/python3.10

• pyproject.toml: poetry new defaults

• I am on the latest stable Poetry version, installed using a recommended method.
• I have searched the issues of this repo and believe that this is not a duplicate.
• I have consulted the FAQ and blog for any relevant entries or release notes.
• If an exception occurs when executing a command, I executed it again in debug mode (-vvv option) and have included the output below.

Issue

With an increasing amount of files inside a project folder (let's say 50 000+) poetry build takes increasingly more time, e.g.:

Building example (0.1.0)
  - Building sdist
<Waiting for a few minutes>
  - Built example -0.1.0.tar.gz
  - Building wheel
  - Built example -0.1.0-py3-none-any.whl

I also found an issue from somebody on Stackoverflow, they reference a real world scenario of using node_modules somewhere in the project dir.

I know it is a real edge-case but it would still be nice if exluded files would not be considered at all.

Here is a short reproduction:

pip install poetry
poetry new example
cd example
mkdir folder
cd folder
for i in {1..70000}; do
  mkdir s"$i"
  touch s"$i"/file1.file
  touch s"$i"/file2.file
  touch s"$i"/file3.file
done

It just shows a small delay on my screenshot, but I have a real project where the delay is much more pronounced.

Using exclude = ["folder"] takes no effect on the speed of the build.

Just for my reference: https://github.com/DanielHabenicht/bug.poetry

Reproduce the slowdown with the provided 70,000-directory script, then trace the poetry build file-discovery and exclude-handling entry points. Confirm that excluded directories are not traversed during the build and rerun the reproduction to verify that build time no longer scales with those files.