Hi,  Jacco.

 I have found that using the homebrew package manager  -- https://brew.sh/
-- on Linux and macOS makes having an up-to-date version of pandoc very
easy, and I just tried the include-files.lua filter with your command line

pandoc --lua-filter=include-files.lua sample.md --output result.html


using the homebrew installed pandoc (version 2.17.0.1) on Fedora 34 and it
worked fine there.  I use homebrew on an Ubuntu box at work, and although
I've not tried this specific example on that machine, the other things use
pandoc for work fine there.

-- 
T. Kurt Bond, tkurtbond-Re5JQEeQqe8AvxtiuMwx3w@public.gmane.org, https://tkurtbond.github.io

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