You need to inject HQL into the lookup condition. Set the pre-filter conditional operator to 'Not Equal to', and the FilterValue to the exact text below:
XXX' and Account.Type IN (‘Dealer’, ‘Distributor’ ) and 'A' != 'B
Note the missing single quotes on the beginning and end - the lookup control will add these for string properties.
This will generate the SQL:
Account.Type != 'XXX' AND Account.Type IN (‘Dealer’, ‘Distributor’ ) AND 'A' != 'B'
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