Some of the templates used in MyCashflow themes have to be included in a theme before that theme can be implemented in a store.
Not all templates have to have their own implementation in a theme because some templates can be automatically replaced with other files. For example, if a theme is missing the template file for a content page, the general content page will be used in its place.
If a template can be automatically replaced with another template, the template page will say so.
You can save time if you don't include all templates in a theme while creating it but it will also make it more difficult to modify the theme later on.
If you e.g. leave out pages connected to different stages of the multi-page-checkout, you won't be able to modify these stages later on.
The following files are required so that a theme can be implemented in a store version: