dir.c: rename excluded() to is_excluded()

Continue adopting clearer names for exclude functions.  This is_*
naming pattern for functions returning booleans was discussed here:

http://thread.gmane.org/gmane.comp.version-control.git/204661/focus=204924

Signed-off-by: Adam Spiers <git@adamspiers.org>
Signed-off-by: Junio C Hamano <gitster@pobox.com>