Which version of Windows? And NetBackup?
This might not be easy to answer. As one would have to also read through Microsoft's own published behaviours.
For example, Windows instructs third party backup applications (like NetBackup) to skip/exclude certain files and folders - by the presence of the registry values located at this registry key:
reg query "HKLM\SYSTEM\CurrentControlSet\Control\BackupRestore\FilesNotToBackup"
And not only this, but one would have to determine what/which components of Windows it is that Windows considers to be part of System_State:. Which varies from version to version. And I'm not aware of a registry key which lists these components.
.
So, some of what you want to know is included or excluded by file system backups, and some of what you want to know is included or excluded by a System_State backup - so I think you're going to have to do some reading of Microsoft materials to work out, for any given version of Windows, what is each these four lists:
1) What's included in a file system backup?
2) What's excluded in a file system backup? (which should be what's listed by the reg key above).
3) What's included by a System_State: backup?
4) What's excluded by a System_State: backup?
.
And it gets more complicated. There are several other keys related to backup and restore. So, some files get backed-up, but don't get restored. Hmmm. See, it's not easy.
And, more complicated yet, in that the NetBackup Client, in my experience, also skips some files itself in certain situations (policy types and/or directive types), but I'm not aware of a definitive list.
