Ah, found the line

SHELL "%COMSPEC% /c DIR $Remdir /s/b > $workdir\files.txt"

Ok, so the /s specifies whether subdirs should be included or not? Yes, that was what I was wondering. A way to "control" whether subdir should be included or not.

Btw, what does /b ("base notation") stand for?

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The tart is out there