While it is true that better gear won't make you a better photographer, it is equally true that any photographer is limited by the capabilities of the gear being used.

There's an old saying that has been around photography for a very long time:

Gear doesn't matter.

It's certainly true, but it is only half the truth. The rest of the truth is this:

Gear doesn't matter - until it does.

When the technical capabilities of your gear are not up to the task for the shots you want to capture, then and only then will the gear matter.

When your gear does matter, you'll know. It will matter because the gear you are using will limit you from doing work that you wish to do and that you have the skill and knowledge to pull off. Until you reach that point, the gear you are currently using is perfectly fine for you.

For more, please see: When should I upgrade my camera body? The answer there is just as equally applicable to lenses or entire systems.

Additional reading:
What features would cause a portrait photographer to choose a DSLR over Mirrorless?
Should I buy a new DSLR or spend the money on a photography course with my point & shoot?
Will I see enough improvement moving from EF-S to "L" lenses to warrant the cost?
How does focal length relate to macro magnification?
the best way to improve image sharpness on Canon 700D

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Addendum based on the ever changing stated purpose of the question:

I am hoping to come to a general checklist that can tell if any picture could also have been taken with any entry level DSLR or not.

One can have the best camera/lens/lighting gear in the world and not be able to do anything with it if one doesn't understand things like the shape and size of light sources, composition and framing, exposure, etc.

One can be the best photographer on the planet and not be able to take certain shots if the gear available is not up to the task of the intended photograph.

True master photographers are able to understand what the photograph they wish to take requires from a technical standpoint, what the tools they have available are capable of, the ability to select which tools among those available are the most appropriate for a specific photographic task, and to be able to work within the technological limitations of those tools to create photographs of value.

• All cameras, lenses, and other photographic devices have limitations. Even the latest, greatest, most expensive model that is often marketed in a way that tries to convince you every physical imaging problem has been completely solved (but only by this specific model) has limitations. If you'll wait until the next latest, greatest, most expensive model is introduced, the marketers of that newer camera (or lens, or flash, etc.) will then tell you what the issues were with the older model they previously tried to pass of as the ultimate camera (or lens, or flash, etc.) of all time because they will then be claiming to have solved that issue with the newest model!
• All photographers have limitations in the sense that there is no single photographer that has ever lived that is more knowledgeable and skillful than everyone else in every aspect of photography.
• What a photographer can accomplish will ultimately always be based on the combination of both their own ability and the capability of the gear they use.
• For most beginning photographers, even the most basic entry level camera is capable of doing far more that the one using it is. For many, their knowledge, skill, and experience never progress past the capability of an entry level ILC or advanced compact camera.
• For many photographic tasks, any modern camera is up to the challenge when in the right hands.
• Likewise, there are certain photographic tasks that can be done by just about anyone with a basic understanding of the principles of photography.
• For many other photographic tasks, though, the demands are greater on either the skill of the photographer, the technical capability of the gear, or both.
• Sometimes a more capable tool requires greater skill and knowledge to use effectively than a more basic tool does because such a tool requires the photographer to make specific decisions and be able to handle the camera/lens with greater skill.¹ Increasingly, the more general tools do more of the "thinking" for the photographer in terms of exposure, contrast, color balance, etc. The computational photography done by the latest smartphones is astounding. It wouldn't surprise me if phones start offering AI tools to aid in composing images in the not too distant future!
• As a photographer increases their knowledge, skill, and experience they might reach a point where they realize a piece of the gear they are using is holding them back from doing a specific thing that they desire to do and understand how to do if only they had the proper tools. On the other hand, sometimes the assumption can be incorrect that a specific better tool will enable a specific photograph to be created.
• Being able to look at a photograph and understand what it took to create that photo requires much of the same knowledge, skill, and experience that taking that photograph did.

¹ Anyone who has picked up a 600mm+ lens for the first time after never having used anything longer than, say, 300mm can relate. The increase in handling technique needed, even when using a tripod, to get clear images from a 600mm+ lens is a steep hill to climb compared to a 300mm or less lens on the same camera.