Ken,
Please give us some more context. Is it possible the column has 'x' and some hidden/unprintable character?
Can you show your code and some sample records that are causing the issue?
Hum... it's really just a table with a column that has an occasional 'x' to indicate the need to exclude the row and a simple query with the criteria <> 'x'.
Your example "doesn't work" in a different way than your initial post. Your initial post says your query is letting some with an 'x' into the results. Your example is excluding those without an 'x' as well as a correctly excluding those with an 'x'--it is not letting anything into the results.
Since you didn't demonstrate your initial post I can only explain your example: NULL. NULL is a tricky beast, it is not a value so it is impossible to compare it to anything, even negatively. NULL is not not 'x', so it fails to meet the cirteria and gets excluded.
What you really need to do is use the correct data type for your fields. Exclude should be a Yes/No field, not a text string. Then to exclude a field with a yes in the Exclude field you would use this criteria: