If there is something like this in .qlmproject

SomeFiles {
    directory: "some/dir"
    files: [
        "some/file1",
        "some/file2",
    ]
}

qmlprojectexporter interprets this as some/dir/* AND some/file1 AND some/file2, whereas Qt Design Studio trats this as some/dir/some/file1 AND some/dir/some/file2.

Ideally for Qt for MCUs projects QDS must handle the assets in the same way qmlprojectexporter does.

Note that some/dir/* above is not recursive, i.e. the descend in the subdir does not happen. Also qmlprojectexporter by itself does not apply any filters when traversing directories (at least for the most of the nodes). This is done to allow for using custom resource formats.