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+ /some/
+ /some/dir/
...
- /some/dir/*
- /some/*
- /*

#!/usr/bin/perl
######################################################################
+##########
...
print_include ('', $include);

__END__

rsyncfilter.pl /a/b /a/c /a/d/a /a/d/b

+ /
+ /a/
...
- /a/d/*
- /a/*
- /*