I do not see any problem related to vmware here .
ranchuab Why do you think this is not a vmware related problem?
I figured out that the exclusions work, if I created the folders "C: \Program Files (x86)\Common Files\Microsoft Shared\OFFICE11" and "C: \Program Files (x86)\Common Files\Microsoft Shared\VBA\VBA6" before the provisioning. If the folders are created during the provisioning, the excluded files can no longer be created. (Other files can be created)