Well, to exclude directories you should use exclude.dir, but be careful with
that, it will exclude directory first and then check your include
statements. 

Check in your online help chapter named "Creating an Include-Exclude List".
You will find many interesting information there.  By the way instead of
three your excludes you may use just one
      exclude *:\Op2IR\...\*

Keep in mind, that TSM trying to backup for you some information by default,
and among this information is the information about directories. When you
exclude files you do not exclude directory that contain the files. That is
probably what you see. TSM exclude files but not directories.