buildOptions in project.json: how to calculate the files to compile, embed or copy

Question

For buildOptions in project.json, there are similar configurations to set the files to be compiled, to be embedded into assembly as resource files and to be copied to output directory.

{
    include:"..",
    includeFiles: "...",
    exclude: "...",
    excludeFiles: "...",
    builtInts:{
      include: "...",
      exclude: "..."
    }
}

I know the priority order for the first 4 is: excludeFiles >includeFiles>exclude>include.

But which have higher priority comparing with the two builtIns? Or which algorithm is used to calculate the final files?