This post pertains mostly to Debian(10 and distributions based on it) and Raspberry Pi OS, but can most likely be extended to other distributions.
For Debian, backup everything except the following:
/proc/*
/sys/*
/dev/*
/run/*
/etc/mtab
/var/cache/apt/archives/*.deb
lost+found/*
/tmp/*
/var/tmp/*
/var/backups/*
.Private
/mnt/*
For Raspberry Pi OS, backup everything except the following:
/proc/*
/sys/*
/dev/*
/run/*
/etc/mtab
/var/cache/apt/archives/*.deb
lost+found/*
/tmp/*
/var/tmp/*
/var/backups/*
/mnt/*
/media/*
/svr/*
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