If all you want to do is keep a 'running list' of PATHs that have passed, a simple .RemoveDuplicates() would work
Private Sub RemoveDups() wsOut.Cells(1, 1).CurrentRegion.RemoveDuplicates Columns:=1, Header:=xlYes End Sub
In attached sheet 'BeforeRemovingDuplicates'
Green = Test2 with no excludes
Yellow= Test with Test\222 excluded
Blue = Test2 again with no excluded BEFORE removing duplicates
Sheet 'Files' is final result
I attached a Tree listing of my two test folder structures