get complex results set according to category structure

Thinking aloud here…

$args = array(
    'post_type' => 'post',
    'tax_query' => array(
        'relation' => 'OR',
        array(
            'taxonomy' => 'category',
            'field'    => 'term_id',
            'terms'    => array( 202, 203 ),
            'include_children' => 1,
        ),
        array(
            'relation' => 'AND',
            array(
                'taxonomy' => 'category',
                'field'    => 'term_id',
                'terms'    => array( 100 ),
                'include_children' => false,
            )
        ),
    ),
);
$query = new WP_Query( $args );

Get all posts in taxonomy term IDs 202, 203, etc…

OR

Get all posts in taxonomy term ID 100 only (exclude children)

In fact the above could just be expressed as (NO NESTED QUERY):

$args = array(
    'post_type' => 'post',
    'tax_query' => array(
        'relation' => 'OR',
        array(
            'taxonomy' => 'category',
            'field'    => 'term_id',
            'terms'    => array( 202, 203 ),
            'include_children' => 1,
        ),
        array(
            'taxonomy' => 'category',
            'field'    => 'term_id',
            'terms'    => array( 100 ),
            'include_children' => false,
        )
    ),
);
$query = new WP_Query( $args );

Get all posts in taxonomy term IDs 202, 203, etc…

OR

Get all posts in taxonomy term ID 100 only (exclude children)

And again… alternatively (if you force writers to always set child categories by way of a hook on save_post or similar):

$args = array(
    'post_type' => 'post',
    'tax_query' => array(
        'relation' => 'AND',
        array(
            'taxonomy' => 'category',
            'field'    => 'term_id',
            'terms'    => array( 202, 203 ),
            'include_children' => 1,
        ),
    ),
);
$query = new WP_Query( $args );

Get all posts in taxonomy term IDs 202, 203, etc…

UPDATE

This would be my quick approach:

$terms = get_terms(array(
        'taxonomy' => 'category',
        'exclude' => 201
));

$term_ids = array_column( $terms, 'term_id' );

$args = array(
    'post_type' => 'post',
    'tax_query' => array(
        'relation' => 'AND',
        array(
            'taxonomy' => 'category',
            'field'    => 'term_id',
            'terms'    => $term_ids,
            'include_children' => 1,
        ),
    ),
);
$query = new WP_Query( $args );

$post_term_ids = [];

foreach ( $query->posts as $post ) {
    $post_term_ids[$post->ID] = implode( ', ', array_column(
        wp_get_object_terms( $post->ID, 'category' ), 'name', 'term_id'
    ));
}

My sample data set returned is:

array (
  547 => 'Alliance, Business, Class, Flights, Oneworld',
  540 => 'Business, Class, Economy, Flights',
  605 => 'Star',
  524 => 'Alliance, Flights, Oneworld',
  594 => 'Skyteam',
  569 => 'Star',
  551 => 'Flights, Oneworld, Star',
  582 => 'Business',
  528 => 'Business, Class, Economy, Flights',
  565 => 'Skyteam',
)

If I were to remove the 'exclude' => 201 when calling get_terms I would see a result similar to this:

array (
  547 => 'Alliance, Business, Class, Flights, Oneworld',
  540 => 'Business, Class, Economy, Flights',
  605 => 'Star',
  524 => 'Alliance, Flights, Oneworld',
  594 => 'Skyteam',
  569 => 'Star',
  551 => 'Flights, Oneworld, Star',
  582 => 'Business',
  528 => 'Business, Class, Economy, Flights',
  565 => 'Economy', // <-- WHAT WE DO NOT WANT
)

As you can see I am returning all posts except those that have economy alone. Where economy is present, but so too another classification, then that post is returned. The keys are the post IDs.

Note: my example results show what your potential values might be if content writers forget to assign ancestors. As mentioned, that’s solvable in another question.

UPDATE #2

# change the IDs below to match your environment
$class    = 92; // ancestor
$alliance = 96; // ancestor
$economy  = 93; // child

$terms_class = get_terms(array(
    'taxonomy' => 'category',
    'exclude'  => [$alliance, $economy],
    'child_of' => $class,
));

$terms_alliance = get_terms(array(
    'taxonomy' => 'category',
    'child_of' => $alliance,
));

$term_ids_class    = array_column($terms_class, 'term_id');
$term_ids_alliance = array_column($terms_alliance, 'term_id');

$args = array(
    'post_type'      => 'post',
    'posts_per_page' => -1,
    'tax_query'      => array(
        'relation' => 'OR',
        array(
            'relation' => 'AND',
            array(
                'taxonomy' => 'category',
                'field'    => 'term_id',
                'terms'    => $term_ids_class,
            ),
            array(
                'taxonomy' => 'category',
                'field'    => 'term_id',
                'terms'    => $term_ids_alliance,
                'operator' => 'NOT IN',
            ),
        ),
        array(
            'relation' => 'AND',
            array(
                'taxonomy' => 'category',
                'field'    => 'term_id',
                'terms'    => $term_ids_alliance,
            ),
            array(
                'taxonomy' => 'category',
                'field'    => 'term_id',
                'terms'    => $economy,
                'operator' => 'NOT IN',
            ),
        ),

    ),
);

$query = new WP_Query( $args );

$post_term_ids = [];

foreach ( $query->posts as $post ) {
    $post_term_ids[$post->ID] = implode( ', ', array_column(
        wp_get_object_terms( $post->ID, 'category' ), 'name', 'term_id'
    ));
}

In my sample data set I get a result like this:

array (
  547 => 'Alliance, Business, Class, Flights, Oneworld',
  540 => 'Business, Class, Economy, Flights',
  524 => 'Alliance, Flights, Oneworld',
  594 => 'Skyteam',
  569 => 'Star',
  551 => 'Flights, Oneworld, Star',
  582 => 'Business',
  528 => 'Business, Class, Economy, Flights',
  589 => 'Oneworld',
  603 => 'Oneworld',
  584 => 'Oneworld',
  585 => 'First',
  601 => 'First',
  543 => 'Business, Class, Economy, Flights',
  572 => 'First',
  578 => 'Business',
  592 => 'Alliance, Business, Class, Flights, Star',
  563 => 'Star',
  559 => 'Skyteam',
  575 => 'Star',
  549 => 'Flights, Oneworld, Skyteam',
  596 => 'Star',
  534 => 'Class, First, Flights',
  561 => 'Star',
  556 => 'Star',
  587 => 'Oneworld',
)

And the SQL is as follows:

SELECT 
  wp_posts.* 
FROM 
  wp_posts 
  LEFT JOIN wp_term_relationships ON (
    wp_posts.ID = wp_term_relationships.object_id
  ) 
  LEFT JOIN wp_term_relationships AS tt1 ON (wp_posts.ID = tt1.object_id) 
WHERE 
  1 = 1 
  AND (
    (
      wp_term_relationships.term_taxonomy_id IN (94, 95) 
      AND wp_posts.ID NOT IN (
        SELECT 
          object_id 
        FROM 
          wp_term_relationships 
        WHERE 
          term_taxonomy_id IN (97, 98, 99)
      )
    ) 
    OR (
      tt1.term_taxonomy_id IN (97, 98, 99) 
      AND wp_posts.ID NOT IN (
        SELECT 
          object_id 
        FROM 
          wp_term_relationships 
        WHERE 
          term_taxonomy_id IN (93)
      )
    )
  ) 
  AND wp_posts.post_type="post" 
  AND (
    wp_posts.post_status="publish" 
    OR wp_posts.post_status="private"
  ) 
GROUP BY 
  wp_posts.ID 
ORDER BY 
  wp_posts.post_date DESC

Not incredibly efficient, but it’s a brute force way of going about it.