Using the latest iTunes under Windows 10, I have created a Smart Playlist as follows, requiring that ALL conditions be met:
1. Media Kind is Podcast 2. Play Count = 0 3. Location is "this computer" 4. Rating is not equal to one star
I have selected only the "Live Updating" check-box.
The resulting playlist includes some/most of the podcasts I expect, but not all of them.
I checked the details of some of the missing podcasts, but could not determine why they are not included -- they match all of the conditions of the playlist. Why are they not included?