I am not aware of any way to add in additional code to the way Top N functions so I would try a work around to do what you want using suppression.
use a formula to zero out the values for your exception list
TopNexceptions
if field in (excption list here) then -1 else value
sum or count this formula field for your grouping,
do a sort of all records on this summary, your exceptions should always be the last few records
insert a RT as a counter of the groups
name=suppression counter
fiekld to suimmarize = grouped on field
type=distinct count
evaluate=for all records
reset=never
place in group header
now you can use your RT and your exception list to suppress your data