you are selecting all rows

 <xsl:apply-templates select="xml/rs:data/z:row"/>

and then doingnothing sometimes

<xsl:template match="z:row">
 <xsl:if test="not($excludes/ID=@submitid)">
     <xsl:call-template name="addval"/>
    </xsl:if>
</xsl:template>


which means your position()=last() test is doing the wrong thing (as you
said)

so instead, just select the rows you want so position() is only counting
the rows you are interested in.

 <xsl:apply-templates select="xml/rs:data/z:row[not($exculdes/ID=@submitid)]"/>

...


David

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