The excluded Kconfig files cannot be collected globally, they must be
collected per executable. The distinction between included and excluded
Kconfig files is relevant only for menuconfig, which is specific to each
executable, as each executable may have a different set of linked
components. For the global sdkconfig file and its CMake and JSON
variants, whether the Kconfig files are excluded or not is irrelevant.
Signed-off-by: Frantisek Hrbata <frantisek.hrbata@espressif.com>