This list is derived from Packaging:Guidelines#Exceptions_2 by resolving all deps. These are the packages you can safely assume will be present in a BuildRoot without being pulled in by a package’s BuildRequires.
List has been removed as it is variable across the collections. If you need something that is A) not listed in the minimal list, and B) isn’t brought in by something else you BuildRequire, you should list it as a BuildRequire just to be safe.