Best use the Beta module, if you want to cover all (preview) conditions/actions. Something like this should work:
Get-MgBetaIdentityConditionalAccessPolicy | ? {$_.Conditions.Users.ExcludeUsers}
This will give you a list of all CA policies that exclude at least one user. If you want the user list as well, do something like this:
Get-MgBetaIdentityConditionalAccessPolicy | ? {$_.Conditions.Users.ExcludeUsers} | select Id,DisplayName,@{n="ExcludedUsers";e={$_.Conditions.Users.ExcludeUsers -join ","}}
You might also want to include ExcludeGroups/ExcludeRoles in the above.