Tested on UE5.5.
It seems it has problems with going deep into directory structure, so unfortunatelly you have to type all directories as well.
Tested with this configuration, works well:
[ExcludeDefault]
bExcludeFromPaks=true
bOverrideChunkManifest=true
+Files=".../Engine/Content/EngineSounds/*"
+Files=".../Engine/Content/Maps/*"
+Files=".../Engine/Content/MobileResources/*"
+Files=".../Engine/Content/MobileResources/HUD/*"
+Files=".../Engine/Content/Tutorial/*"
+Files=".../Engine/Content/Tutorial/SubEditors/*"
+Files=".../Engine/Content/Tutorial/SubEditors/TutorialAssets/*"
+Files=".../Engine/Content/VREditor/*"
+Files=".../Engine/Content/VREditor/LaserPointer/*"
+Files=".../Engine/Content/VREditor/Sounds/UI/*"
+Files=".../Engine/Content/VREditor/TransformGizmo/*"
+Files=".../Engine/Content/VREditor/SnapGrid/*"