Does exclude/include lists must influence to effective status of policy?

I need to associate with same device more than one dlu, but effective may only one. I need some users have users rights, some - power users, and some administrative privileges.

For administrative privileges, i can create dlu associated with user, but for another users i must associate dlu with device. Because I have different lists of users and workstations. I set include/exclude lists, but policy effective and generate error "error with calculating include/exclude list"