dir: fix confusion based on variable tense

Despite having contributed several fixes in this area, I have for months
(years?) assumed that the "exclude" variable was a directive; this
caused me to think of it as a different mode we operate in and left me
confused as I tried to build up a mental model around why we'd need such
a directive.  I mostly tried to ignore it while focusing on the pieces I
was trying to understand.

Then I finally traced this variable all back to a call to is_excluded(),
meaning it was actually functioning as an adjective.  In particular, it
was a checked property ("Does this path match a rule in .gitignore?"),
rather than a mode passed in from the caller.  Change the variable name
to match the part of speech used by the function called to define it,
which will hopefully make these bits of code slightly clearer to the
next reader.

Signed-off-by: Elijah Newren <newren@gmail.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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