The problem we have is, that variables of the presented list cannot be overwritten then in the playbook, because they are imported with include_vars what has very high precedence.
What we want to archive is, including defaults/main.yml for basic vars and including the platform specific vars but also as “default” vars, to allow all variables to be overwritten in the playbook. How can this be archived?
Use a role’s defaults for low precedence. With include_role you can use defaults_from: + first_found lookup or you can just include the role with the defaults when include_vars fails (after removing default.yml).