What specific paths are included in "Exclude system files and folders"?

[www]

I want to know what specific paths are included in "Exclude system files and folders".

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[void]

There is no list of paths.

This option excludes files and folders that have the SYSTEM attribute set.

For some reason C:\Windows does not have the SYSTEM attribute set.
If you wish to exclude C:\Windows you would need to add this folder manually:

• In Everything, from the Tools menu, click Options.
• Click the Exclude tab on the left.
• Click Add....
• Select C:\Windows and click OK.
• Click OK.

I am considering excluding C:\Windows automatically when Exclude system files and folders is checked.

[www]

OK, I see. Thank you very much.