There should be WordPress template also as there are certain plugins that generates larger files that can be used to keep in some conditions,

few plugins I know i.e. All in One Migration that generates a backup file in wp-content/ai1wm-backups with extension of *.wpress
also updrafts if configured to store local, keeps files in wp-content/updrafts

sharing my personal experience, sometimes I also keep the DB file in the repo i.e. wordpress.sql file in the repo incase I need that later..