A repo where everyone can contribute to keeping the theme requirements relevant and easy to understand and follow.
https://make.wordpress.org/themes/handbook/review/required/
In this repo you can open issues for:
Typos
Rewording requirements that are difficult to understand
Adding new examples to existing requirements
Report duplicate requirements
Adding new requirements
Removal of requirements
Include license and copyright information for the theme
Include license information for included resources
Do not display the theme authors copyright on the front
Do not use theme in the theme name
Do not use the parent theme's name
There must be no PHP notices, warnings or errors
There must be no JavsScript errots
Do not remove non-presentational hooks
Do not modify the activation UX
Do not use features only meant for Core
Do not hide WordPress features behind a paywall
Use template tags and hooks correctly
Theme tags must match theme functionality
Use the core style for admin notices
Use WordPress functionality if available
Do not use placeholder content
Hide installation instructions from logged out users
Functionality not related to design is not allowed
Use generic placeholder images
Themes must be child theme ready
Child themes must include more than minor changes
Use the correct capability for editing options
Use the customizer for options
Save options in a single array
Do not include plugin functionality
Do not hardcode scripts or styles
Include all scripts and styles
Use the theme slug as textdomain
All text must be translation ready
Display front page content according to settings
Screenshot must be a reasonable presentation of the theme
Use the correct screenshot size and ratio
Themes must not import content
Do not include direct links to remote files
Do not include affiliate links
Do not use obtrusive upselling