Accurev's filtering is used only to filter what appears in the (external) list so if things have already been added, they will not be filtered out.
The .acignore files are not able to specify a recursive pattern - is the "out" directory at the same level as the .acignore? You need to put them in each directory of the tree.
I added .acignore files to our entire tree to save people having to specify ACCUREV_IGNORE_ELEMS on their machines. A typical .acignore is:
*.ncb
*.suo
*.user
Debug/*
Debug
bin/*
bin
obj/*
obj
Release/*
Release
TestResults
TestResults./*