Directories to never cook does not appear to be working

Marking as a regression as this issue did not occur 4.25.4

I've attached project logs and "unrealpak -list" output from both 4.25.4 and 4.26 to this ticket.

1. Create a BP Third Person Project with starter content on
2. Set Project Settings > "Directories to never cook" to include the starter content folder
3. Package project for Win64 Shipping
4. Execute the following in cmd from Engine/Binaries/Win64

   UnrealPak.exe -list <path to project/WindowsNoEditor/sfrepro1/content/paks/myproject-WindowsNoEditor.pak>

Result: Command shows that directory was wrongfully cooked and packaged

Expected: Starter content directory should not be cooked and packaged