bug symfony#51178 [Finder] Revert "Fix children condition in ExcludeDirectoryFilterIterator" (derrabus)

This PR was merged into the 5.4 branch.

Discussion
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[Finder] Revert "Fix children condition in ExcludeDirectoryFilterIterator"

| Q             | A
| ------------- | ---
| Branch?       | 5.4
| Bug fix?      | yes
| New feature?  | no
| Deprecations? | no
| Tickets       | Fix symfony#51162, revert symfony#50885
| License       | MIT
| Doc PR        | not needed

This PR reverts symfony#50885 because it did not fix a bug and instead introduced a regression described in symfony#51162.

Commits
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2fd4453 Revert "minor symfony#50885 [Finder] Fix children condition in ExcludeDirectoryFilterIterator (mvorisek)"

Author: fabpot

src/Symfony/Component/Finder/Iterator/ExcludeDirectoryFilterIterator.php

@@ -59,7 +59,7 @@ public function __construct(\Iterator $iterator, array $directories)
     #[\ReturnTypeWillChange]
     public function accept()
     {
-        if (isset($this->excludedDirs[$this->getFilename()]) && $this->hasChildren()) {
+        if ($this->isRecursive && isset($this->excludedDirs[$this->getFilename()]) && $this->isDir()) {
             return false;
         }