Yes, it is as I have thought. There is no need to re-create the directories, they are already there. Even if they are not, it is a pointless thing to do so I think.
And for the /dev and /sys, SURE you can exclude both, it would be a kind of a CrazyThing not to. It is much better to leave that out and there will be NO problem with that.
What I don't get is why nobody noticed in all the thread.
Well, a good guide anyway.