I think the M365 community could help you out best, Regardless, let me give it a go
$SystemItems =@(".PDF", ".PNG")
$notlikelist = foreach ($systemitem in $SystemItems){
$Item = $ListItems | Where {$_["FileLeafRef"] -notlike $systemitem}
$Item
}
$notlikelist
For their community please check https://techcommunity.microsoft.com/t5/microsoft-365/ct-p/microsoft365
Hope this helps!
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