When excluding columns, the column is still considered in data-type comparison.
Also, excluding column still impacts column order of expected and actual.

Example:
`
open l_expected for
select to_Char(null) id, 'ok' name from dual;
open l_actual for
select 'ok' name, to_number(null) id from dual;

ut.expect(l_actual).to_equal(l_expected).excude('ID');
`

The above example should work as column ID is exluded and so effective comparison should be on cursors:
open l_expected for select 'ok' name from dual; open l_actual for select 'ok' name from dual;