Minimal script to transform a list of files into the full tree with all parent folders (used to generate rsync-filters)

transform.sh

#!/bin/sh
while read -r line ; do
	DIR=$(dirname $line)
        ORIG_IFS=$IFS
	IFS='/'
	subpath=""
	for i in $DIR; do
		subpath+="$i/"
		echo "$subpath"
	done
        IFS=
	echo "$line"
done