Heureka
, I found a solution for JabRef 5.6 January 2022:
It makes use of including additional conditions into the regular expression, to be exact other labels or keywords. The example uses readstatus=read and readstatus=skimmed to achieve this, but in theory other fields are possible too.
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Configuration for the three groups
included,excludedandto do:



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Known problems:
Using this specific solution, entries cannot be manually moved fromincludedtoexcludedgroup anymore using theadd selected entries to this groupbutton.

Thanks again to @aexel and his post that describes how to create a group based on readstatus.