When re-installing Ubuntu on a partition where an existing Ubuntu installation already exists, and not choosing to format the partition, the installer shows a warning message before it begins installing:
The file system on /dev/sda5 assigned to / has not been marked for formatting. Directories containing system files (/etc, /lib, /usr, /var, ...) that already exist under any defined mountpoint will be deleted during the install.
Please ensure that you have backed up any critical data before installing.
The list of "system directories" here does not seem complete. Furthermore, I would expect /home to be a system directory, but from experience I know that /home is not erased.
What is the complete list of directories that will be removed during install?