See https://thwack.solarwinds.com/message/318396?et=watches.email.thread#318396.
The workaround suggested is, let's use the word "inefficient", at best. 
My monthly reports of top SQL are almost completely full of statements that I have excluded, making the report almost useless in terms of providing actionable information. I excluded the statements because I can't fix them.
Maybe add a radio button or drop-down to select whether or not to honor statement exclusions when setting up reports.
