As reported above, on Monterey 12.5 I am seeing a copy within each backup. Eg ..
/Volumes/.timemachine/NNNNNNN-414B-47C7-A804-NNNNNNNNN/2022-08-11-094049.backup/2022-08-11-094049.backup/.exclusions.plist
(The N's are obscuring my UUID on this post just to be safe).
Looks like a comprehensive list of standard system exclusions - lots of caches, backups, transient looking stuff.
Hope that helps someone, ciao.
GregE2
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