def METHOD_NAME(includes_map, ignore_scopes=None, to_unix_path=True):
    ignore_scopes = ignore_scopes or []
    result = []
    for scope, includes in includes_map.items():
        if scope in ignore_scopes:
            continue
        for include in includes:
            if to_unix_path:
                include = fs.to_unix_path(include)
            if include not in result:
                result.append(include)
    return result