exclude needs under only directive if required

[David-Le-Nir]

fix for https://github.com/useblocks/sphinx-needs/issues/1103

[codecov[bot]]

Codecov Report

All modified and coverable lines are covered by tests :white_check_mark:

Comparison is base (f6b090a) 83.83% compared to head (eda2264) 83.87%.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #1106      +/-   ##
==========================================
+ Coverage   83.83%   83.87%   +0.03%     
==========================================
  Files          56       56              
  Lines        6429     6442      +13     
==========================================
+ Hits         5390     5403      +13     
  Misses       1039     1039              

Flag	Coverage Δ
pytests	83.87% <100.00%> (+0.03%)	:arrow_up:

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[danwos]

Covered by #1112