Since any file must exist in some directory (if it exists at all), the first test can be simplified. Since we're launching a shell anyway, we can just do the rest of the job there:
find . -name .export -exec sh -c 'for exportfile; for child in
"$(dirname $exportfile)"/*; [[ -x "$child" ]] && echo "$child"; done;
done' fnord {} \+
(this is also untested)
James.
