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Regarding your initial question, excluding tests from analysis - as tests - will have no impact on your license lines of code, since tests are never counted toward your license usage. If they’re being counted as source code, then that’s a different problem.
In target there shouldn’t be anything that would be analyzed. If there is, then yes, certainly. Exclude it.
Excluding source files/directories will decrease your license lines of code. But that should, of course, be done with caution, since analyzing your source code is the whole point.