bbPress.org

These are all just guesses from looking at the Trac, so I could be wrong on some. I also may have missed a few.

tags.php

bb-settings.php

bb-admin/index.php

bb-admin/admin-functions.php

bb-includes/template-functions.php

bb-includes/capabilities.php

bb-includes/pluggable.php

bb-includes/functions.php

bb-templates/tag-single.php

bb-templates/style-rtl.css

bb-templates/style.css