I haven't been able to find any such list. The Ubuntu family is not what one would call an offline friendly OS. Since I could not find any documented results I decided to take some first hand. I created 2 virtual machines in VMware Player. This way the hardware is identical. The machines are both using UEFI and the installation process was done the same way. VM#1 just contains what is on the iso. I disconnected the host from the internet so that it wouldn't be able to download anything. VM#2 on the other hand was permitted internet access, but I didn't check the "download updates" box as that would skew the results. I didn't compare the ESP partitions though I imagine there would be some difference there too. I didn't test BIOS installations either, which would yield a different result too given no UEFI related stuff would need to be downloaded.
VM#1 [No Internet Access]:
- Total number of items on operating partition is "119,993" according to Nautilus run as root.
- The total size of the data on the operating partition is "1.8 GB" according to Nautilus properties run as root.
VM#2 [Internet Access Allowed But No Updates]:
- Total number of items on operating partition is "149,028" according to Nautilus run as root.
- The total size of the data on the operating partition is "2.6 GB" according to Nautilus properties run as root.
Based on the above test results we can see the ISO contains 69% of a full Lubuntu installation. Keep in mind the results would vary slightly based on hardware, but I think in general it would be safe to say that the iso only contains about 3/4 of a full installation, which would make it essentially just a more inclusive version of the net-installer minimal cd.
File And Folder List:
I tried to use ls and diffuse to create a comparative list of all files/folders but it didn't work, because the entries in the outputted txt files don't line up. The idea was that by removing entries found on both lists it would be possible to see which files and folders were unique to the machine given internet access. Perhaps someone with more knowledge of file comparisons can figure out a way to make this approach work? I've added links for the txt files below.
Text File For VM#1 = https://copy.com/J3SRhFAIRXEz
Text File For VM#2 = https://copy.com/AZu11yEX8fPQ