Some minor nits:
EXCLUDE_LIST='/etc/rsyncd/backup.exclude'
Doesn't seem to be defined anywhere? Should that be in the users
directory and defined?
'recurse=yes' when adding the directories doesn't seem needed?
$item should be '{{ item }}' :)
(but I can clean that up later when I fix the rest of the playbook)
Otherwise it looks ok to me.
+1
kevin