In #6739 the exclude option for running coverage on PHPUnit11+ was reimplemented by @Naktibalda

The alternative implementation (function newWhiteList()) creates a regression when running on Windows with a config like:

coverage:
  enabled: true
  include:
    - application/foo/*.php
  exclude:
    - application/foo/bar/*

The array_diff() compares files between both file lists based on string paths which may not use exactly the same formatting. In the case above, files in bar are not excluded because when comparing paths they partially contain \ instead of / as a directory separator.

This PR improves the compare function looking at normalized real paths.