Post: Fix wp_list_pages() to correctly honor exclude with depth parameter

[SainathPoojary]

Fixes unexpected behavior when using wp_list_pages() with both depth and exclude parameters.

Previously, excluded parent pages would also exclude their children if depth > 0, making exclude behave like exclude_tree. This change updates the walker logic to ensure orphaned children of excluded parents are still displayed when depth is limited, consistent with how exclude works without depth.

A follow-up commit will add unit test coverage for this behavior.

Trac ticket: #27326

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