I think you've got the gist of the common properties.
What about Elevation - you'd think that would change the Z value (it doesn't even if your point only has X & Y), though with polylines it has an effect. For that matter, UCS settings? UCSOrg, UCSXDir, UCSYDir. Again only influences some entities.
What about things like text style, dim, mleader, etc.? Some of those will fail if left out in entmake, but if you use the ActiveX vla-Add*** then the current settings gets used. I think it becomes an inexhaustible list - what about custom objects (like AEC stuff)?
I suppose your question is one of those: "How long is a string?" type questions.