See also In the latest version 126.96.36.199 backup fails with code 100144 https://forums.comodo.com/help-cb-b104.0/-t91655.0.html
I have the same problem
26.02.2014 12:22:12 Creating full backup “M:\Backups\Desktop_inc_files.cbu”
26.02.2014 12:22:13 Collecting information…
26.02.2014 12:22:13 This might take a few minutes depending of the number of files and folders…
26.02.2014 12:22:13 Determining information for C:\Users\Bill\Start Menu\ failed
26.02.2014 12:22:13 Getting files and directories tree failed
26.02.2014 12:22:13 An error occurred while collecting information.
26.02.2014 12:22:13 Error Occurred
26.02.2014 12:22:13 Backup failed with code 100144 (The directory is not a subdirectory of the root directory.).
This happens when I exclude any folder in the C:\Users tree.
The cited conversation said that it was supposed to be fixed in future versions, but apparently it hasn’t.
If there isn’t a workaround I can’t use Comodo