Код:

@Echo Off
cls
Set "Exclude="" ".vbs" ".bat""
Call :DelList "%Exclude%" "Z:\*.*"
Call :DelList ".lnk" "Z:\Temp\*.*"
pause
GoTo :Eof
:DelList
FOR %%i IN (%2) DO Call :DelExclude %1 "%%i"
GoTo :Eof
:DelExclude
For %%e in (%~1) Do If /I "%~x2"==%%e GoTo :Eof
Echo Del %2
GoTo :Eof
Для реальной работы уберите Echo перед Del