Jst for fun and since I know compuers can be a wee bit picky, your string "USERs/User_01/user_01.config" will never be fouind in the string "<include>$CONFIGURATION_PATH$/USERs/user_01/user_01.config</include>"

User_01 and user_01 do not match due to case difference.

use uc() on both sides of the strnig and attempt a compare.